【导语】2015年银行校园招聘已经如火如荼的进行中，相信广大考生们也在努力的备战中，因此海南华图(http://hi.huatu.com/)为大家提供历年的银行招聘练习题作为参考!
银行招聘模拟练习(一)
海南省银行招聘QQ交流群：213544744
1. 以金为货币金属，以金币为本位币，不铸造也不流通金币，银行券可以兑换外币汇票的货币制度属于( )
A.金块本位制
B.金本位制
C.金汇兑本位制
D.银本位制
2. 甲公司同意乙公司以分期付款的方式偿还所欠贷款，这种信用属于( )
A.直接信用
B.国家信用
C.银行信用
D.消费信用
3. 下面关于金融工具和金融市场叙述错误的是( )。
A.贷款属于间接融资工具，其所在市场属于间接融资市场
B.股票属于直接融资工具，其发行.交易的市场属于直接融资市场
C.银行间同业拆借市场属于货币市场，同业拆借是其中的一种短期金融工具
D.银行间债券市场属于资本市场，债券回购是其中的一种长期金融工具
4. 存款货币银行吸收的存款不能完全用于放款或投资，必须将一定比例存入中央银行形成( )
A.再存款
B.存款准备金
C.再贴现
D.超额准备金
5. 同行拆借市场的产生与( )密切相关
A.短期资金缺口的存在
B.银行贷款的需要
C.利率市场的变化
D.法定存款准备金的要求
6. 按照存款来源的信用创造性质划分，存款可分为( )。
A.对公存款和原始存款
B.对公存款和对私存款
C.原始存款和派生存款
D.定期存款和活期存款
7. 通货紧缩会造成( )。
A.经济衰退和失业加剧
B.经济快速发展
C.就业增加
D.经济发展和就业增加
8. 货币主义认为货币政策传导变量为( )。
A.利率
B.货币供应量
C.超额准备
D.基础货币
9. 《金融资产管理公司条例》第三条规定，金融资产管理公司以最大限度地()为主要经营目标，依法
独立承担民事责任。
A.减少不良资产
B.保全资产、减少损失
C.发挥自身优势
D.规避金融风险
10. 下列哪一项属于《中国人民银行法》对货币政策的目标的规定是()
A.经济增长
B.充分就业
C.汇率稳定
D.保持货币币值稳定并以此促进经济增长
11. 建筑工人的工资提高将使()
A.新房供给曲线左移并使房子价格上升
B.新房供给曲线右移并使房子价格下跌
C.新房供给曲线左移并使房子价格下降
D.新房的需求价格弹性下降
12. 在我国，实行最高限价属于政府对市场价格的( )。
A.平衡措施
B.引导措施
C.紧急措施
D.干预措施
13. 甲商品和乙商品的价格和收入按相同比例下降，则预算线()
A.向右上方平移
B.向左下方平行移动
C.不变
D.发生旋转
14. 消费者效用最大化的均衡条件是( )。
A.商品边际替代率等于商品价格之比
B.商品边际替代率大于商品价格之比
C.商品边际替代率小于商品价格与收入之比
D.商品边际替代率等于商品价格与收入之比
15. 当一个追求利润最大化的厂商考虑进入一个市场时，他将会比较()
A.总收益和总可变成本
B.边际收益和市场价格
C.最小边际成本和市场价格
D.最小平均成本和市场价格
16.如果你免费得到一张上海大剧院《剧院魅影》歌剧演出的门票，假定你无法将该门票出售或者转赠。同
时你又熟悉当天是上海美术馆举办法国印象派画展最后一天，而且你一直非常想去看这一印象派画展。如
果印象派画展的门票是400元一张，而你对这一画展最多愿意出价是500元，也即超过500元你就嫌太
贵，宁肯不去欣赏。如果你去看了《剧院魅影》，你的机会成本是()元。
A.0 B.100 C.400 D.500
17.()市场要求企业生产的产品具有同质性，不存在差别。
A.完全竞争
B.垄断
C.垄断竞争
D.寡头
18.在完全竞争市场中，企业的主要竞争策略是()
A.广告促销
B.涨价盈利
C.降价促销
D.降低成本
19.在完全竞争市场上，厂商短期均衡的条件是()
A.价格等于平均成本
B.价格等于边际成本
C.价格等于平均收益
D.价格等于边际收益
20.以下不属于垄断竞争市场特征的是()
A.生产集团中有大量的企业生产有差别的同种产品，这些产品彼此之间都是非常接近的替代品
B.进入和退出生产集团比较容易
C.厂商的竞争手段是多种多样的，但市场价格相对稳定
D.每个厂商都认为自己的行为影响很小，不会引起竞争对手的注意和反应，因而自己也不会受到竞争对手的报复措施的影响
21.下列各项中，不应计入营业外收入的是( )。
A.债务重组利得
B.处置固定资产净收益
C.收发差错造成存货盘盈
D.确实无法支付的应付账款
22.下列各项中( )不属于投资与投机的区别。
A.二者的利益着眼点不同
B.二者承担的风险不同
C.二者的交易方式不同
D.二者的基本目的不同
23.甲公司长期持有乙公司10%的股权，采用成本法核算。2009年1月1日，该项投资账面价值为1 300
万元。2009年度乙公司实现净利润2 000万元，宣告发放现金股利1 200万元。假设不考虑其他因素，
2009年12月31日该项投资账面价值为( )万元。
A.1300
B.1380
C.1500
D.1620
24.下列各项中，应列入利润表“管理费用”项目的是( )。
A.计得的坏账准备
B.出租无形资产的摊销额
C.支付中介机构的咨询费
D.处置固定资产的净损失
25.某饮料生产企业为增值税一般纳税人，年末将本企业生产的一批饮料发放给职工作为福利。该饮料市场
售价为12万元(不含增值税)，增值税适用税率为17%，实际成本为10万元。假定不考虑其他因素，该
企业应确认的应付职工薪酬为( )。
A.10
B.11.7
C.12
D.14.04
26.资金成本在企业筹资决策中的作用不包括( )。
A.是企业选择资金来源的基本依据
B.是企业选择筹资方式的参考标准
C.作为计算净现值指标的折现率使用
D.是确定最优资金结构的主要参数
27.2007年1月1日，甲公司租用一层写字楼作为办公场所，租赁期限为3年，每年12月31日支付租金
10万元，共支付3年。该租金有年金的特点，属于( )。
A.普通年金
B.即付年金
C.递延年金
D.永续年金
28.下列各项中，不属于现金流量表“筹资活动产生的现金流量”的是( )。
A.取得借款收到的现金
B.吸收投资收到的现金
C.处置固定资产收回的现金净额
D.分配股利、利润或偿付利息支付的现金
29.某企业生产甲、乙两种产品，2009年12月共发生生产工人工资70 000元，福利费10 000元。上述
人工费按生产工时比例在甲、乙产品间分配，其中甲产品的生产工时为1 200小时，乙产品的生产工时为
800小时。该企业生产甲产品应分配的人工费为( )元。
A.28 000
B.32 000
C.42 000
D.48 000
30.下列各项中，不属于所有者权益的是( )。
A.资本溢价
B.计提的盈余公积
C.投资者投入的资本
D.应付高管人员基本薪酬
Passage One
Recent research has claimed that an excess of positive ions in the air can have an ill effect on people's physical or psychological health. What are positive ions?Well，the air is full of ions，electrically charged particles，and generally there is a rough balance between the positive and the negative charged. But sometimes this balance becomes disturbed and a larger proportion of positive ions are found. This happens naturally before thunderstorm，earthquakes when winds such as the Mistral，Hamsin or Sharav are blowing in certain countries. Or it can be caused by a build-up of static electricity indoors from carpets or clothing made of man-made fibres，or from TV sets，duplicators or computer display screens.
When a large number of positive ions are present in the air many people experience unpleasant effects such as headaches，fatigue，irritability，and some particularly sensitive people suffer nausea or even mental disturbance. Animals are also affected，particularly before earthquakes，snakes have been observed to come out of hibernation，rats to flee from their burrows，dogs howl and cats jump about unaccountably. This has led the US Geographical Survey to fund a network of volunteers to watch animals in an effort to foresee such disasters before they hit vulnerable areas such as California.
Conversely，when large numbers of negative ions are present，then people have a feeling of well-being. Natural conditions that produce these large amounts are near the sea，close to waterfalls or fountains，or in any place where water is sprayed，or forms a spray. This probably accounts for the beneficial effect of a holiday by the sea， or in the mountains with tumbling streams or waterfalls.examda.com
To increase the supply of negative ions indoors，some scientists recommend the use of ionisers：small portable machines，which generate negative ions. They claim that ionisers not only clean and refresh the air but also improve the health of people sensitive to excess positive ions. Of course，there are the detractors，other scientists，who dismiss such claims and are skeptical about negative/positive ion research. Therefore people can only make up their own minds by observing the effects on themselves，or on others，of a negative rich or poor environment. After all it is debatable whether depending on seismic readings to anticipate earthquakes is more effective than watching the cat.
31.What effect does exceeding positive ionization have on some people?
A.They think they are insane.
B.They feel rather bad-tempered and short-fussed.
C.They become violently sick.
D.They are too tired to do anything.
32.In accordance with the passage，static electricity can be caused by___.
A.using home-made electrical goods.
B.wearing clothes made of natural materials.
C.walking on artificial floor coverings.
D.copying TV programs on a computer.
33.A high negative ion count is likely to be found___.
A.near a pound with a water pump.
B.close to a slow-flowing river.
C.high in some barren mountains.
D.by a rotating water sprinkler.
34.What kind of machine can generate negative ions indoors?
A.Ionisers.examda.com
B.Air-conditioners.
C.Exhaust-fans
D.Vacuum pumps.
35.Some scientists believe that___.
A.watching animals to anticipate earthquakes is more effective than depending on seismography.
B.the unusual behavior of animals cannot be trusted.
C.neither watching nor using seismographs is reliable.
D.earthquake
Passage Two
We all know that the normal human daily cycle of activity is of some 7-8 hours’ sleep alternation with some 16-17 hours’wakefulness and that, broadly speaking, the sleep normally coincides with the hours of darkness. Our present concern is with how easily and to what extent this cycle can be modified.
The question is no mere academic one. The ease, for example, with which people can change from working in the day to working at night is a question of growing importance in industry where automation calls for round-the-clock working of machines. It normally takes from five days to one week for a person to adapt to a reversed routine of sleep and wakefulness, sleeping during the day and working at night. Unfortunately, it is often the case in industry that shifts are changed every week; a person may work from 12:00 midnight to 8:00 a.m. one week, 8:00 a.m. to 4:00 p.m. the next, and 4:00p.m. to 12:00 midnight the third and so on. This means that no sooner has he got used to one routine than he has to change to another, so that much of his time is spent neither working nor sleeping very efficiently.
The only real solution appears to be to hand over the night shift to a number of permanent night workers. An interesting study of the domestic life and health of night-shift workers was carried out by Brown in 1957. She found a high incidence of disturbed sleep and other disorders among those on alternating day and night shifts, but no abnormal occurrence of these phenomena among those on permanent night work.
This latter system then appears to be the best long-term policy, but meanwhile something may be done to relieve the strains of alternate day and night work by selecting those people who can adapt most quickly to the changes of routine. One way of knowing when a person has adapted is by measuring his body temperature. People engaged in normal daytime work will have a high temperature during the hours of wakefulness and a low one at night; when they change to night work, the pattern will only gradually go back to match the new routine and the speed with which it does so parallels, broadly speaking, the adaptation of the body as a whole, particularly in terms of performance. Therefore, by taking body temperature at intervals of two hours throughout the period of wakefulness it can be seen how quickly a person can adapt to a reversed routine, and this could be used as a basis for selection. So far, however, such a form of selection does not seem to have been applied in practice. (445 words)
36. The main problem of the round-the-clock working system lies in _______.
A. the disturbance of the daily cycle of workers who have to change shifts too frequently
B. the inconveniences brought about to the workers by the introduction of automation
C. the fact that people working at night are often less effective
D. the fact that it is difficult to find a number of good night workers
37. The best solution to implementing the 24-hour working system seems ________.
A. to employ people who work on night shifts only
B. to create better living conditions for night workers
C. to change shifts at longer intervals
D. to have longer shifts
38. Which of the following statements is NOT true?
A. Body temperature may serve as an indication of a worker’s performance.
B. The employment of permanent night shift workers seems to be the best solution to problems of the round-the-clock working system.
C. Taking body temperature at regular intervals can show how a person adapts to the changes of routine.
D. Disturbed sleep occurs more frequently among shift workers.
39. It is possible to find out if a person has adapted to the changes of routine by measuring his body temperature because ________.
A. body temperature changes when the cycle of sleep and wakefulness alternates
B. body temperature changes when he changes to night shift or back
C. the temperature reverses when the routine is changed.
D. people have higher temperature when they are working efficiently.
40. The phrase “coincide with”(Line 3, Para.1) could best be replaced by _______.
A. take place
B. agree with
C. accord to
D. take up
答案解析：
1.C
2.A【解析】商业信用是企业之间相互提供的与商品交易直接联系的信用，如赊销赊购商品、预付货款、分散付款、延期付款、经销、代销等形式，是直接信用。
3.D【解析】债券回购是一种短期金融工具。
4.B【解析】存款准备金是金融机构为保证客户提取存款和资金清算需要而准备的在中央银行的存款。
5.A【解析】同业拆借是商业银行之间以及商业银行与其他金融机构之间相互提供的短期资金融通。
6.C
7.A【解析】通货紧缩指由于货币供应量相对于经济增长和劳动生产率等要素减少而引起的有效需求严重不足，一般物价水平持续下跌、货币供给持续下降和经济衰退等现象。
8.B【解析】货币学派认为货币需求具有内在的稳定性，短期内不会发生太大变化。因此，一旦货币供给量增多，人们便会把超过意愿持有的现金拿去投资，即人们将通过购买股票、债券或一些实物资产，将多余的货币转移给他人使用或占有。
9.B【解析】《金融资产管理公司条例》第三条规定，金融资产管理公司以最大限度地保全资产、减少损失主要经营目标，依法独立承担民事责任。
10.D【解析】《中国人民银行法》对货币政策的目标的规定是保持货币币值稳定并以此促进经济增长
11.A
12.D
13.C【解析】甲商品和乙商品的价格和收入按相同比例同方向变化，预算线不发生变化。表示消费者的全部收入用来购买任何一种商品的数量都未发生变化。
14.A
15.D【解析】厂商根据投资的机会成本来选择自己的目标市场，只有当某一市场经济利润大于零时，厂商才会觉得有利可图，决定进入该市场。这就要求市场价格大于最小平均成本。
16. D【解析】由于资源具有稀缺性的特征，一种资源被用于某种用途时，就失去了被用于其他用途而获得收益的机会，在所有这些其他可能被利用的机会中，把能获得的最大价值作为使用这些资源的成本，称为机会成本。本题中“你”对这一画展最多愿意出价是500元，即画展带给你的效用为500元。
17. A【解析】完全竞争市场必须具备一定的条件，这些条件主要包括：市场上有众多的生产者和消费者，任何一个生产者和消费者都不能影响市场价格;企业生产的产品具有同质性，不存在差别;市场交易活动自由、公开，没有人为的限制;市场信息畅通准确，市场参与者充分了解各种情况;各种资源都能充分地流动。
18. D【解析】在完全竞争市场中，厂商不能影响和决定价格，价格竞争不能成为厂商的竞争策略;同时产品的同质性假设，决定了厂商不能通过广告促销来吸引客户。剩下的办法只有一种，即降低成本，树立成本优势，从而在既定的价格水平，赢得比竞争对手更大的赢利空间。
19. B【解析】在完全竞争市场上，价格是由市场决定的。当P=MR=MC，即当价格与边际成本相等时，厂商实现短期均衡。这是厂商实现短期利润最大化的均衡条件。
20. C【解析】厂商的竞争手段是多种多样的，市场价格不稳定
21.C【解析】存货盘盈冲减管理费用。
22.D【解析】投资与投机的联系表现在：投机是投资的一种特殊形式;二者的基本目的一致;二者的未来收益都带有不确定性。投资与投机的区别表现在：二者行为期限的长短不同;二者的利益着眼点不同;二者承担的风险不同;二者的交易方式不同。
23.A【解析】该题采用成本法核算长期股权投资，乙公司宣告发放现金股利，甲公司应按照持股比例确认为投资收益，乙公司实现净利润，甲公司不做账务处理，则甲公司2010年末该项长期股权投资的账面价值仍为初始入账价值1300万元。
24.C【解析】支付中介机构的咨询费记入到管理费用中。选项A计提的坏账准备记入到资产减值损失，选项B出租无形资产的摊销额记入到其他业务成本，选项D处置固定资产的净损失计入到营业外支出中。
25.D【解析】将自产产品用于职工福利，要确认收入，所以记入到应付职工薪酬中的金额是12+12*17%=14.04.分录如下：
借：应付职工薪酬 14.04
贷：主营业务收入 12
应交税费—应交增值税(销项税额) 2.04
借：主营业务成本 10
贷：库存商品 10
26.C【解析】 资金成本在企业筹资决策中的作用包括：(1)是影响企业筹资总额的重要因素;(2)是企业选择资金来源的基本依据;(3)是企业选用筹资方式的参考标准;(4)是确定最优资金结构的主要参数。资金成本在企业投资决策中的作用包括：(1)在计算投资评价的净现值指标时，常以资金成本作为折现率;(2)在利用内部收益率指标进行项目可行性评价时，一般以资金成本作为基准收益率。
27.A【解析】年末等额支付，属于普通年金。
28.C【解析】选项C属于投资活动产生的现金流量。
29.D【解析】甲产品应分担的人工费=1200*(70000+10000)/(1200+800)=48000
30.D【解析】所有者权益包括实收资本(或股本)(选项C)、资本公积(选项A)、盈余公积(选项B)、未分配利润。选项D通过应付职工薪酬核算。
31. B
32. C
33. D
34. A
35. A
36. B
37. A
38. A
39. C
40. B
