2. 职称英语
  3. A major type of risk that banks face is credit risk or the failure of a coun

A major type of risk that banks face is credit risk or the failure of a coun

游客2025-06-19  24
问题     A major type of risk that banks face is credit risk or the failure of a counter-party to perform according to a contractual arrangement. This risk applies not only to loans but also to other on-and-off balance sheet exposures such as guarantees, acceptances and securities investments. Serious banking problems have arisen from the failure of banks to recognize impaired assets, to create reserves for writing off these assets, and to suspend recognition of interest income when appropriate.  [br] Reserves for writing off impaired assets are unnecessary.
选项 A、Right
B、Wrong
C、Doesn’t say
答案 B
解析 从文中最后一句Serious banking problems have arisen from the failure of banks...to create reserves for writing off these assets...可以推导出来。句中意思指由于银行没有计提用于注销坏账的准备金而引发了严重的问题。
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