Which one of the following items is not an asset of commercial banks?______.

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问题 Which one of the following items is not an asset of commercial banks?______.

选项 A、Vault cash
B、Cash item in process of collection
C、Borrowing from the central bank
D、Bond

答案C

解析答案为C项。从央行的借款属于商业银行的负债而非资产。故本题选C项。

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FECT综合（现代金融业务）

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