[{"data":1,"prerenderedAt":197},["ShallowReactive",2],{"chapter-credit_adv_prac-c2":3},{"examName":4,"chapter":5,"questions":10},"進階授信人員專業能力測驗——授信實務",{"name":6,"sort":7,"count":8,"slug":9},"企業授信",2,53,"c2",[11,15,19,23,27,31,35,39,43,47,51,55,59,63,67,71,75,79,84,87,90,93,96,99,102,105,108,111,114,117,120,124,128,132,137,140,143,146,149,152,155,158,161,164,167,170,173,176,180,184,188,191,194],{"id":12,"qno":7,"question":13,"session":14},"credit_adv_prac-23-002","凡公司行號依「會計師查核簽證財務報表規則」辦理之財務報表，均可作為財務分析之用，下列何者非屬此類財務報表？","23",{"id":16,"qno":17,"question":18,"session":14},"credit_adv_prac-23-004",4,"依中小企業信用保證基金規定，有關直接保證之敘述，下列何者正確？",{"id":20,"qno":21,"question":22,"session":14},"credit_adv_prac-23-006",6,"下列敘述何者錯誤？",{"id":24,"qno":25,"question":26,"session":14},"credit_adv_prac-23-007",7,"有關短期授信性質，下列敘述何者錯誤？",{"id":28,"qno":29,"question":30,"session":14},"credit_adv_prac-23-008",8,"大華公司經營針織品買賣業務，則其所收到之票據，依其交易性質，下列何者適宜辦理墊付國內票款？",{"id":32,"qno":33,"question":34,"session":14},"credit_adv_prac-23-009",9,"銀行辦理「透支」業務，下列敘述何者錯誤？",{"id":36,"qno":37,"question":38,"session":14},"credit_adv_prac-23-010",10,"商業本票保證，係企業發行商業本票，由銀行為之保證，供企業在貨幣市場取得資金。下列敘述何者錯誤？",{"id":40,"qno":41,"question":42,"session":14},"credit_adv_prac-23-011",11,"下列哪一項授信非以票據是否具有交易基礎為查核重點項目？",{"id":44,"qno":45,"question":46,"session":14},"credit_adv_prac-23-012",12,"銀行辦理企業週轉金融資業務，於計算其營運週轉期時，下列何者不是考慮項目？",{"id":48,"qno":49,"question":50,"session":14},"credit_adv_prac-23-013",13,"有關現金流量表之編製，下列敘述何者正確？",{"id":52,"qno":53,"question":54,"session":14},"credit_adv_prac-23-014",14,"銀行辦理中長期授信財務評估作業時，往往會作敏感性分析，就產品售價、原料成本等假設條件變動對若干定量指標之影響，下列何項指標較不重要？",{"id":56,"qno":57,"question":58,"session":14},"credit_adv_prac-23-015",15,"本國銀行主辦之聯貸案所需合約，除聯合授信合約外，尚包括聯貸銀行合約，通常約定各參貸銀行對借款人之所有債權為民法第二八三條之連帶債權人，該約定與下列何者有關？",{"id":60,"qno":61,"question":62,"session":14},"credit_adv_prac-23-016",16,"有關發行公司債，下列敘述何者錯誤？",{"id":64,"qno":65,"question":66,"session":14},"credit_adv_prac-23-017",17,"有關中長期授信之計畫可行性評估，下列敘述何者錯誤？",{"id":68,"qno":69,"question":70,"session":14},"credit_adv_prac-23-018",18,"有關一般國際聯貸案手續費收費名目，下列敘述何者正確？",{"id":72,"qno":73,"question":74,"session":14},"credit_adv_prac-23-041",41,"【案例】小華公司欲向銀行辦理建築融資，請回答下列問題：\n建築融資之資金用途包含下列何者？ A.購地貸款 B.營建工程貸款 C.合建保證金貸款 D.週轉金貸款 E.保固保證",{"id":76,"qno":77,"question":78,"session":14},"credit_adv_prac-23-042",42,"【案例】小華公司欲向銀行辦理建築融資，請回答下列問題：\n辦理購地貸款應徵取之文件，不包含下列何者？",{"id":80,"qno":81,"question":82,"session":83},"credit_adv_prac-24-003",3,"下列何者非屬自償性週轉資金貸款？","24",{"id":85,"qno":25,"question":86,"session":83},"credit_adv_prac-24-007","聯合授信案中，其借款人履行貸款條件之監督、擔保品之處分及違約事項之通知，一般係由下列何者擔任？",{"id":88,"qno":29,"question":89,"session":83},"credit_adv_prac-24-008","由民間自行覓土地籌資規劃興建，並不限期營運，無須將資產移轉給政府，此種民間參與公共建設模式稱之為何？",{"id":91,"qno":33,"question":92,"session":83},"credit_adv_prac-24-009","大明公司年營業收入為新臺幣（以下同）2,500 萬元，四成為外銷，其內銷之國內應收帳款（含應收票據）週轉次數為 2 次，尚無銀行核予墊付國內票款額度，如以票據金額八成墊付計算，則銀行可核給該公司可墊付國內票款最高額度為多少元？",{"id":94,"qno":37,"question":95,"session":83},"credit_adv_prac-24-010","有關銀行辦理貼現業務，下列敘述何者錯誤？",{"id":97,"qno":41,"question":98,"session":83},"credit_adv_prac-24-011","承包工程保證，一般而言風險較高，惟在同一信用及擔保條件下，下列哪一種保證，其風險最低？",{"id":100,"qno":45,"question":101,"session":83},"credit_adv_prac-24-012","承包工程保證依辦理先後次序排列，下列何者正確？",{"id":103,"qno":49,"question":104,"session":83},"credit_adv_prac-24-013","下列何者非屬銀行現行保證業務之範疇？",{"id":106,"qno":53,"question":107,"session":83},"credit_adv_prac-24-014","中長期授信評估時，銀行往往要求借款人注意履行某些特約條款，下列何者為否定條款？ A.有關第三人之保證 B.限制分紅 C.禁止出售固定資產 D.維持原經營之負責人 E.禁止債務保證",{"id":109,"qno":57,"question":110,"session":83},"credit_adv_prac-24-015","依公司法規定，公開發行股票公司發行無擔保公司債之總額，不得逾該公司現有全部資產減去全部負債後餘額之多少？",{"id":112,"qno":61,"question":113,"session":83},"credit_adv_prac-24-016","以銀行觀點，專案融資(project financing)應檢視之風險中，「未預期之重大資本支出」屬於下列何種風險？",{"id":115,"qno":65,"question":116,"session":83},"credit_adv_prac-24-017","有關發行商業本票保證，下列敘述何者正確？",{"id":118,"qno":69,"question":119,"session":83},"credit_adv_prac-24-018","銀行辦理票據承兌業務應注意審核事項，下列敘述何者錯誤？",{"id":121,"qno":122,"question":123,"session":83},"credit_adv_prac-24-046",46,"【案例】銀行辦理授信應對借款人徵信，請依銀行公會徵信準則規定，請依序回答下列問題：\n下列何者屬於企業短期授信之徵信範圍？ A.產業概況 B.設備規模概況 C.業務概況 D.財務狀況 E.建廠計畫",{"id":125,"qno":126,"question":127,"session":83},"credit_adv_prac-24-047",47,"【案例】銀行辦理授信應對借款人徵信，請依銀行公會徵信準則規定，請依序回答下列問題：\n中小企業總授信金額在 600 萬元以下者，短期授信之徵信範圍不包括下列何者？",{"id":129,"qno":130,"question":131,"session":83},"credit_adv_prac-24-048",48,"【案例】銀行辦理授信應對借款人徵信，請依銀行公會徵信準則規定，請依序回答下列問題：\n辦理無追索權應收帳款承購之徵信範圍，下列何者錯誤？",{"id":133,"qno":134,"question":135,"session":136},"credit_adv_prac-25-005",5,"有關財務比率之運用，下列敘述何者錯誤？","25",{"id":138,"qno":21,"question":139,"session":136},"credit_adv_prac-25-006","A 公司為生產事業，其 113 年底部分財務比率如下：流動比率 100%，資本淨值與資產總額比率 50%，固定長期適合率 150%，應收帳款週轉率 12 次，存貨週轉率 10 次，對該公司之財務分析，下列何者正確？",{"id":141,"qno":25,"question":142,"session":136},"credit_adv_prac-25-007","下列何現金流量可分類為營業、投資或籌資活動，但各期方式應一致？",{"id":144,"qno":29,"question":145,"session":136},"credit_adv_prac-25-008","新創設之高科技或生物科技公司，為招攬擁有核心技術人士參加，常規劃技術入股方式，倘若技術作價過高，且財務計畫之自籌比率過低，對下列何項因素影響最大？",{"id":147,"qno":33,"question":148,"session":136},"credit_adv_prac-25-009","有關透支業務，下列敘述何者錯誤？",{"id":150,"qno":37,"question":151,"session":136},"credit_adv_prac-25-010","甲公司全年內銷金額約新臺幣（以下同）五千萬元，週轉次數約為四次，已於其他行庫辦理票據融資金額為四百五十萬元，則銀行對甲公司辦理墊付國內票款融資最高額度（假設墊付成數為八成），下列何者最接近？",{"id":153,"qno":41,"question":154,"session":136},"credit_adv_prac-25-011","下列何者比率大於 100%時，表示企業之固定設備支出及長期投資等有部份係以短期資金支應？",{"id":156,"qno":45,"question":157,"session":136},"credit_adv_prac-25-012","有關 BOT 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