Does anyone have the recruitment examination questions for the accounting major of the Gansu Rural Credit Cooperative Federation in 2006, 2007 and 2008?

2008

1. Fill in the blanks

1. The goal of banking supervision and management is to promote the legal and stable operation of the banking industry and maintain public trust in the banking industry. confidence.

2. The responsibilities of the People's Bank of China are: under the leadership of the State Council, to formulate monetary policies, implement monetary policies, and supervise and manage the financial industry.

3. Commercial banks shall not violate regulations by raising or lowering interest rates or using other unfair means to absorb deposits or grant loans.

4. The Administrative Licensing Law will come into effect on July 1, 2004.

5. When setting up an administrative license, the implementing agency, conditions, procedures and time limit of the administrative license should be specified.

6. The loan risk classification of rural credit cooperatives has five levels: normal, special mention, substandard, doubtful and loss, and the last three levels are non-performing loans.

7. The "Guidelines for the Provision of Bank Loan Loss Provisions" stipulates that the provision standards for special provisions for loan losses are: special mention loans, the provision ratio is 2; substandard loans, the provision ratio is 25; For doubtful loans, the provision ratio is 50%; for loss loans, the provision ratio is 100%.

8. There are two types of loan guarantees for rural credit cooperatives: general guarantee and joint liability guarantee.

9. The guarantee methods stipulated in the Guarantee Law are guarantee, mortgage, pledge, lien and deposit.

10. Conditions for the issuance of special bills by the People's Bank of China: the capital adequacy ratio of credit cooperatives with a unified legal person system should reach 2; conditions for redemption of special bills: when the special bills expire, the capital adequacy ratio of credit cooperatives with a unified legal person system The adequacy rate reaches 4.

11. Unify the legal person organization, and the qualification shares are one person, one vote. In principle, the qualification shares for natural persons (including employees) are 1,000 yuan. The minimum investment for a legal person is 10,000 yuan. The maximum investment by a single natural person (including qualified shares and investment shares, the same below) shall not exceed 5‰ of the total share capital. The total employee shareholding shall not exceed 25% of the total share capital. The total shareholding of a natural person shall not exceed 25% of the total share capital. Less than 50 of the total share capital. The maximum investment by a single legal person shall not exceed 5% of the total share capital.

12. The land use rights of township (town) and village enterprises shall not be mortgaged individually. If the factories and other buildings of township (town) or village enterprises are mortgaged, the land use rights within the scope of their occupation shall be mortgaged at the same time.

13. The decision of the Central Committee of the Communist Party of China on strengthening (building the party’s governing capacity) was made at the fourth plenary session of the 16th Central Party Committee of the Communist Party of China on September 19, 2004. pass.

14. Without the approval of the regulatory authorities, no unit or individual may establish (banking financial institutions) or (engage in the business of banking financial institutions).

15. Banking financial institutions should strictly abide by (prudent operation) rules.

16. The "Guarantee Law" is divided into (7) chapters (96).

17. The Measures for Punishing Financial Illegal Acts stipulates that when handling loan business, financial institutions shall not engage in the following acts: (1) Granting credit loans to related parties, (2) (Issuing guaranteed loans to related parties) (Those whose conditions are better than those of other borrowers for similar loans), (3) (violating regulations to increase or reduce interest rates and using other improper means to grant loans), (4) other loans that violate regulations.

18. Regulatory authorities manage the qualifications of senior managers of financial institutions, including (qualification review), (assessment during tenure), (cancellation of qualifications) and (qualification file management).

19. To serve as the chairman, vice chairman, director or deputy director of a credit union county (city, district) federation, one must have an academic degree (college or above including junior college) and have been engaged in finance for more than (6) years , or have been engaged in economic work for more than 9 years (including more than 3 years in finance).

20. For senior managers of financial institutions who violate relevant laws and regulations and are dismissed from their posts, the regulatory authorities will cancel their qualifications as senior managers for (5-10) years or even for life.

21. Bill discount refers to the loan issued by the lender in the form of (purchasing the borrower's undue commercial paper).

22. Lending activities between borrowers and lenders should follow the principles of (equality), (voluntariness), (fairness), and (good faith).

23. Lenders should establish and improve the loan quality supervision system and conduct (classification), (registration), (assessment) and (collection) of non-performing loans.

24. The market risks mentioned in the "Market Risk Management Guidelines for Commercial Banks" are divided into (interest rate risk), exchange rate risk (stock price risk) and commodity price risk.

25. The "Guidelines for Internal Control of Commercial Banks" stipulates that internal control should include the following elements:

Internal control environment, (risk identification and assessment), (internal control measures), information Communication and feedback, (supervision, evaluation and correction).

2. Multiple-choice questions

1. According to the five-level classification matrix of credit loans for general rural households by natural persons, those with excellent credit ratings and loans overdue for 181 days to 360 days should generally be classified as ( D)

A. Normal B. Doubtful C. Special mention D. Substandard E. Loss

2. The principles for accruing loan loss reserves include: (A, B, C )

A. Principle of prudent accounting; B. Principle of timeliness; C. Principle of adequacy; D. Principle of comprehensiveness; E. Principle of rationality

3. The following can be pledged The properties include (A, D)

A. Houses and other fixed objects on the ground owned by the mortgagor; B. Land ownership; C schools, kindergartens, hospitals; D. State-owned machinery that the mortgagor has the right to dispose of according to law , transportation and other property.

4. Under which of the following circumstances, a financial institution should apply to the China Banking Regulatory Commission or its dispatched office for a replacement financial license (A, B, C, D)

A. Change of name of the institution; B , Business address (liquidation code only) changed; C. License damaged; D. License lost;

5. Staff of banks or other financial institutions violate regulations by issuing letters of credit or other letters of guarantee for others. , bills, and credit certificates, causing relatively large losses, he shall be sentenced to fixed-term imprisonment of not more than several years or criminal detention. (C)

A. 2 years; B. 3 years; C. 5 years; D. 8 years

6. Which of the following institutions are not allowed to serve as guarantors (A, B, C , D)

A state agencies; B schools; C hospitals; D branches of corporate legal persons

7. When classifying loans to enterprises and institutions and other loans to natural persons, if the borrower It has entered the liquidation process and is generally classified as a category (D) loan.

A Normal, B Concern, C Substandard, D Doubtful, E Loss

8. Article 11 of the "Internal Control Guidelines for Commercial Banks" stipulates that commercial banks should establish Business and bank-wide risk management systems, develop and apply risk quantitative assessment methods and models, and continuously monitor the following types of risks: (A, B, C, D)

A. Credit Risk; B. Market risk; C. Liquidity risk; D. Operational risk, etc.

9. If the loan is not repaid after it expires, and the loan is re-borrowed to repay part or all of the original loan, the non-performing loan should be determined based on the borrower's actual repayment ability. Which of the following must be met at the same time? If the conditions are met, it should be regarded as a normal loan: (A, B, C, D)

Borrower A has normal production and business activities and can pay interest on time. B. Go through the loan procedures again. C. The loan guarantee is valid. D. It is a working loan.

10. The three characteristics of loans include: (A, B, C)

A. Liquidity, B. Safety, C. Efficiency, D. Profitability, E , repayment.

11. The loan structure of rural credit cooperatives can be divided into: (B, D, H)

A. Department structure, B. Regional structure, C. Ownership structure, D. Term Structure, E. Benefit structure, F. Farmer structure, G. Enterprise structure, H. Industry structure

12. The basic points of the loan policy of rural credit cooperatives at this stage should be determined as: (A, B, C, D)

A. Moderately increase the loan scale, B. Reasonably adjust the loan structure, C. Improve the economic benefits of loans, D. Control the increase of non-performing loans

13. Rural Credit Cooperatives Loan risks can be divided into: (A, F, , competition risk H, capital risk The order of replacement of special bills is: bad debt loans, historical losses, and other non-performing loans. (√)

2. Party members who receive a warning or a serious warning shall not be promoted within the party within one year and shall not recommend to non-party organizations to hold non-party positions higher than their original positions. (√)

3. Savings institutions shall operate according to the prescribed hours and may close or shorten their business hours on their own. (×)

4. Administrative penalties of fines may be imposed on the parties for the same illegal act more than twice. (√)

5. The Banking Regulatory Authority of the State Council is responsible for the supervision and management of banking financial institutions and their business activities across the country. (×)

6. If the forest is mortgaged, the department that handles the registration of the mortgage shall be the industrial and commercial administration department. ( × )

4. Short answer questions

1. What measures can the China Banking Regulatory Commission take against persons directly responsible for financial institutions that violate the law?

Answer: (1) Disciplinary sanctions shall be imposed on directors, senior managers and other directly responsible persons of banking financial institutions;

(2) Behavior of banking financial institutions If it does not constitute a crime, the directly responsible directors, senior managers and other directly responsible personnel will be given a warning and fined not less than 50,000 yuan but not more than 500,000 yuan;

(3) Cancellation of the directly responsible directors , the qualifications of senior managers for a certain period of time up to their lifetime, prohibiting directly responsible directors, senior managers and other directly responsible personnel from engaging in banking work for a certain period of time up to their lifetime.

2. What aspects should a commercial bank’s review of loans include?

Answer: Commercial banks’ review of loans includes: strict review of the borrower’s purpose of borrowing, repayment ability, repayment method, etc. Determine whether the loan complies with management policies and legal provisions; whether the person in charge who approved the loan acted in accordance with the bank's loan policy; whether the credit file is complete; whether the loan application states the type and amount of the mortgaged items; whether all necessary bond interest is complete; repayment Whether the source is sufficient to pay off the loan as stated in the list.

3. What is the core definition of the five-level loan classification?

Answer: Rural credit cooperatives classify loans into five grades: normal, special mention, substandard, doubtful and loss according to the degree of risk. The latter three categories are collectively called non-performing loans.

(1) Normal loan: The borrower can fulfill the contract and there is no sufficient reason to suspect that the loan principal and interest cannot be repaid in full and on time.

(2) Loans of concern: Although the borrower is currently able to repay the principal and interest of the loan, there are some factors that may adversely affect the repayment.

(3) Subprime loans: There are obvious problems with the borrower's repayment ability. It is unable to fully repay the principal and interest of the loan solely relying on its normal operating income. Even if the guarantee is executed, certain losses may occur.

(4) Doubtful loans: The borrower cannot repay the principal and interest of the loan in full, and even if the guarantee is executed, it will definitely cause greater losses.

(5) Loss of loan: After taking all possible measures or all necessary legal procedures, the principal and interest still cannot be recovered, or only a very small part is recovered.

4. What changes in the "Rural Credit Cooperatives County-Level Federation Management Regulations" in county federations should be reported to the regulatory department for approval in advance?

Answer: The following changes in the county association must be reported to the provincial branch of the People's Bank of China for approval in advance: (1) Change of registered capital; (2) Adjustment of business scope; (3) Change of chairman, Vice Chairman, Director, and Deputy Director; (4) Change the name and business location of the organization.

5. What are the rights of shareholders stipulated in the Articles of Association of Rural Credit Cooperatives?

Answer: The rights of members are: (1) the right to vote and be elected; (2) the priority and preferential rights to obtain financial services from the Society; (3) make suggestions and criticisms of the Society’s work and staff, Conduct supervision or inquiry; (4) Enjoy the right to return dividends and profits; (5) Obtain the remaining property of the Society in accordance with the law after the termination of the Society; (6) Enjoy the rights to cultural and other public welfare undertakings organized by the Society for members.

6. Briefly list the calculation formulas for capital adequacy ratio, non-performing loan ratio, deposit and loan ratio, fixed asset ratio, and asset profit rate.

Answer: Capital adequacy ratio = total assets ÷ total risk-weighted assets × 100

Non-performing loan ratio = non-performing loans ÷ various loans × 100

Deposits and loans Ratio = balance of various loans ÷ balance of various deposits × 100

Ratio of fixed assets = (net value of fixed assets and construction in progress) ÷ total capital × 100

Profit rate on assets = total profit ÷Ending balance of all assets × 100

7. Why should we strengthen loan risk management

Answer: Improving the quality of credit assets and preventing loan risks are the focus of asset-liability ratio management of rural credit cooperatives. Loan risk refers to the possibility that the borrower receiving loan support cannot repay the principal and interest as stipulated in the contract. As long as there is credit business, there must be loan risks. Rural credit cooperatives provide the widest range of loan support targets, including individual farmers and families, rural economic organizations and rural industrial and commercial enterprises, as well as other non-agricultural individuals or enterprises. Fundamentally, these service objects are the source of loan risks for rural credit cooperatives. In the course of the borrower's operation, various factors cause uncertainty in its operation, thus forming the borrower's operating risks. These risks are transferred to the credit union through the loan. This means that the principal and interest of the loan cannot be recovered on time or the loan cannot be recovered or cannot be recovered in full, resulting in a loss of credit assets.

As a manager of credit asset business, you must pay attention to the existence of loan risks, and the most important thing is to strengthen the management of loan risks. On the one hand, we must correctly understand loan risks. Every time a loan is granted, it may cause losses due to natural disasters and accidents. It may also cause risks due to the lender's investigation or decision-making errors, and it may also be caused by poor management of the borrower. , or risks caused by factors such as changes in the economic environment and market fluctuations. On the other hand, loan risks and risky loans must be correctly distinguished. Risky loans are a type of loan, and loan risk is the possibility of loan loss. Only by understanding loan risks can we better manage risky loans and avoid capital losses.

8. What are the characteristics of the risks of rural credit cooperatives.

Answer: The risk characteristics of rural credit cooperatives are mainly reflected in credit risks and governance risks.

From the perspective of credit risk, the loan risk of rural credit cooperatives is higher than that of banks. First, rural credit cooperatives usually do not use conventional mortgage methods when lending money because their borrowers are generally low-income earners and cannot afford conventional collateral.

Therefore, rural credit cooperatives have to use alternative methods to stimulate borrowers' repayment motivation, such as rejecting all future loan requests once a borrower defaults, or adopting a joint guarantee by farmers. my country's rural credit cooperatives currently use farmer household joint guarantees for loans exceeding microcredit. The premise for this method to be effective is that rural credit cooperatives must establish a strong penalty mechanism to ensure that borrowers bear repayment responsibilities for members of the joint guarantee who are unable or unwilling to repay. If the penalty mechanism is too weak, once a borrower fails to repay, other borrowers in the joint guarantee will stop repaying due to adverse selection, because each member is worried that the repayment responsibility will fall on him alone. Secondly, due to the geographical restrictions of rural credit cooperatives' business and special target customer group restrictions, their loans are generally issued to relatively homogeneous customers, and the default risks of homogeneous borrowers are highly correlated.

Governance risk is the management of risk. Property rights are unclear, risk capital is not binding, and the capital price formation mechanism is not market-oriented. This is reflected in the inability to establish a correct view of risk. The most common and common concept is to antagonize risk management with business development and lack a comprehensive risk management concept. Risk management methods should focus on qualitative analysis of risks and establish a top-down approach. A risk management system is established, with clear risk management organization and risk management policies, objectives, implementation rules and steps. The construction of the risk management information system is seriously lagging behind. We must actively create conditions and establish a risk management information system to strengthen the quantitative analysis and management of risks.

5. Discussion questions

(1) Discuss the advantages and disadvantages of implementing a unified legal person for county-level cooperatives.

Answer: 1. Advantages of unified legal persons at the county level.

(1) The integration of various credit cooperatives into one is conducive to improving the level of operation and management. By abolishing the legal person status of grassroots cooperatives and implementing a unified legal person system, grassroots cooperatives and county federations have become a unified whole, which to a certain extent strengthens the management of grassroots cooperatives by county-level federations.

(2) The unified adjustment of funds will help improve the efficiency of the use of funds. After the unified legal person system is implemented, the association can uniformly and flexibly adjust funds throughout the county.

(3) Expansion of scale is conducive to establishing an effective risk prevention mechanism. Before the implementation of the unified legal person system, grassroots cooperatives, as independent accounting units, had small capital, insufficient capital, and weak ability to resist risks. After the implementation of the unified legal person system, the overall financial strength has been enhanced, and the room for adjusting the surplus and shortfalls of funds has been increased.

(4) After the implementation of the unified legal person system of county-level cooperatives, the state has provided certain preferential policies. Such as tax policy.

2. Several other issues that need attention after the unification of the legal person system

(1) The democratic management system is controlled by the leaders of the association. After unification, the scale of credit cooperatives has expanded, and their enthusiasm for participating in democratic management has decreased.

(2) Prevent the resurgence of egalitarianism. Such as employee wages and member stock dividends.

(2) Try to describe how to properly handle the relationship between the development of credit cooperatives and support for "agriculture, rural areas and farmers".

Answer: Rural credit cooperatives are different from other financial institutions. No matter how their ownership structure and management model are reformed, their business direction must insist on serving "agriculture, rural areas and farmers" and must be conducive to the rural economic structure. Any deviation from this direction in adjusting and increasing farmers' income will deviate from the purpose and goals of reform and development.

The development of agriculture and rural economy and the increase of farmers' income require increased investment in capital, technology, manpower and other aspects. Among them, capital investment plays a vital role in the development of agriculture and rural economy at the current stage. Judging from the current situation, rural credit cooperatives account for a large proportion of credit capital investment.

For a long time, rural credit cooperatives have taken serving "agriculture, rural areas and farmers" as their own responsibility. In supporting the development of agriculture, farmers and rural economy played an important role.

Especially since 1999, in order to meet the needs of the new stage of my country's agricultural and rural economic development, rural credit cooperatives have actively launched small credit loans and joint guarantee loans for farmers, vigorously promoted credit farmers, credit villages and towns and other assessment activities, greatly simplifying farmers' loans The procedures have facilitated farmers' loans and greatly improved the scope of farmers' loans. The problem of farmers' loan difficulties that has been troubled for many years has been alleviated to a certain extent. In recent years, with the deepening of my country's financial system reform, commercial banks have withdrawn a large number of financial institutions in rural areas. The task of rural credit cooperatives in serving "agriculture, rural areas and farmers" has become more arduous and their role has become more prominent.

As a community-based local financial institution that mainly serves "agriculture, rural areas and farmers", rural credit cooperatives have achieved certain results in reforming the system, improving management, and improving services over the years. However, in supporting farmers, agriculture and rural areas It has played an important role in economic development. However, compared with the requirements of the new stage of my country's agricultural and rural economic development at present and in the future, there are still many incompatibilities in management methods, business models, service methods, etc. In the management system, There are still some constraints in the property rights system, risk prevention and other aspects, which affect the role of rural credit cooperatives in serving "agriculture, rural areas and farmers". They need to be gradually resolved in the process of development through continuous deepening of reforms.

It can be said that the relationship between rural credit cooperatives and "agriculture, rural areas and farmers" is a blood and flesh relationship that will never be separated.

No other ones from 2006 and 2007~