had separate principles for in the past.
I. Colleges and universities
II. Hospital and health -care entities
III. Voluntary health and welfare organization
IV. Nonprofit organization
A. Federal Government
B. Non-profit Organization
C. State Government
D. Local Government
正解:B
質問 2:
The
1. Renders an opinion as to whether the bonds are tax exempt.
2. Deter-mines whether a governments has legal authority to issue the bonds.
3. Drafts the bonds resolution the ordinance, and notice of election; and
4. Reviews the bidding information given to underwriter.
A. Underwriter syndicate
B. Bond counsel
C. None of these
D. Financial adviser
正解:B
質問 3:
In non-reciprocal interfund activities transfers without repayment may occur because?
A. A proprietary fund is self-supporting
B. None of there
C. For instance a public transit system may require a transfer form the general fund because fares and other revenues do not offset costs.
D. A proprietary fund is not self-supporting
正解:C,D
質問 4:
A county fire department receives property tax revenue on a 55% (December), 40% (April),
5% (June) basis. The uncollectible portion is .05%. If the department received $5.1 million in December, the annual property tax revenues will be:
A. $ 8,809,091.
B. $10,200,000.
C. $ 9,272,727.
D. $ 9,268,091.
正解:D
質問 5:
Governments and Non-profits can invest 100% of their available funds by using:
A. All of these
B. Mutual Funds Agencies
C. A bank's Zero balance account (ZBA)
D. OTC market investments
正解:C
質問 6:
A sweeps payroll, accounts, payables, and daily collections into a
concentration account daily.
A. ACH block
B. Cash flow and security services
C. None of these
D. ZBA
正解:D
質問 7:
A STRIP (Separate individual interest and principal payments) is known as:
A. Callable
B. Individual-coupon
C. Zero-coupon
D. Floaters
正解:C
質問 8:
generally protects the organization, its employees, governing
board members, other board members, and volunteer from third-party claims alleging property damage, bodily injury, and personal injury.
A. Commercial General Liability (CGL)
B. All of the above
C. Police professional Liability
D. Excess Liability
正解:A
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