[{"data":1,"prerenderedAt":221},["ShallowReactive",2],{"past-deriv_prac-18":3},{"examName":4,"questions":5},"衍生性金融商品銷售人員資格測驗——衍生性金融商品概論與實務",[6,11,15,19,23,27,31,35,39,43,47,51,55,60,64,69,73,77,81,85,89,93,97,101,105,109,113,117,121,125,129,133,137,141,145,149,153,157,161,165,169,173,177,181,185,189,193,197,201,205,209,213,217],{"id":7,"qno":8,"question":9,"chapter":10},"deriv_prac-18-001",1,"指定銀行辦理外匯衍生性金融商品業務，下列何項交易得逕行辦理毋須向央行申請？","衍生性商品相關法規",{"id":12,"qno":13,"question":14,"chapter":10},"deriv_prac-18-003",3,"依銀行辦理衍生性金融商品業務內部作業控制及程序管理辦法規定，銀行應每年重新檢視客戶屬性評估及分級結果之辦理時點，對於既有客戶得予延長至交易額度評估作業同時辦理，並經客戶確認，但最多不得超過幾個月？",{"id":16,"qno":17,"question":18,"chapter":10},"deriv_prac-18-006",6,"有關銀行向金融監督管理委員會申請核准辦理衍生性金融商品業務時所需符合之規定，下列敘述何者錯誤？",{"id":20,"qno":21,"question":22,"chapter":10},"deriv_prac-18-007",7,"依銀行辦理衍生性金融商品業務內部作業制度及程序管理辦法規定，所稱之專業客戶，不包括下列何者？",{"id":24,"qno":25,"question":26,"chapter":10},"deriv_prac-18-008",8,"銀行與一般客戶之交易糾紛，無法依照銀行內部申訴處理程序完成和解者，客戶得向下列何者申請評議？",{"id":28,"qno":29,"question":30,"chapter":10},"deriv_prac-18-009",9,"銀行不得與下列何類客戶辦理複雜性高風險商品？",{"id":32,"qno":33,"question":34,"chapter":10},"deriv_prac-18-010",10,"關於衍生性金融商品部位之評價頻率，其為銀行本身業務需要辦理之避險性交易者，應：",{"id":36,"qno":37,"question":38,"chapter":10},"deriv_prac-18-011",11,"銀行辦理衍生性金融商品業務之經辦及相關管理人員，應具備之資格條件，下列何者非屬之？",{"id":40,"qno":41,"question":42,"chapter":10},"deriv_prac-18-012",12,"依銀行辦理衍生性金融商品自律規範規定，銀行對屬自然人之一般客戶，提供單項衍生性金融商品，如涉及大陸地區商品或契約，下列何者非屬之？",{"id":44,"qno":45,"question":46,"chapter":10},"deriv_prac-18-013",13,"依「銀行辦理衍生性金融商品自律規範」規定，結構型商品於到期或依合約條件提前到期時，客戶若可取回原計價幣別本金之多少比率，係屬保本型結構型商品？",{"id":48,"qno":49,"question":50,"chapter":10},"deriv_prac-18-014",14,"銀行擬辦理「外幣保證金代客操作業務」，向中央銀行申辦之程序為何？",{"id":52,"qno":53,"question":54,"chapter":10},"deriv_prac-18-015",15,"依「銀行辦理衍生性金融商品業務內部作業控制及程序管理辦法」規定，下列何者屬於複雜性高風險商品？",{"id":56,"qno":57,"question":58,"chapter":59},"deriv_prac-18-017",17,"δ(Delta)變動所引發選擇權價值變動的風險，係指下列何者？","衍生性商品概論",{"id":61,"qno":62,"question":63,"chapter":59},"deriv_prac-18-018",18,"結算前風險可以區分為現有違約風險及潛在違約風險，關於違約風險，下列敘述何者錯誤？",{"id":65,"qno":66,"question":67,"chapter":68},"deriv_prac-18-019",19,"有關避險會計現金流量避險之公允價值變動數，應作如何處理？","衍生性商品之會計處理",{"id":70,"qno":71,"question":72,"chapter":68},"deriv_prac-18-020",20,"下列何項非屬第二層級公允價值衡量資訊？",{"id":74,"qno":75,"question":76,"chapter":68},"deriv_prac-18-021",21,"關於衍生性商品會計處理之敘述，下列何者正確？",{"id":78,"qno":79,"question":80,"chapter":59},"deriv_prac-18-022",22,"臺灣市場上所稱之「連動債」或「結構債」，其本質係屬於下列何者？",{"id":82,"qno":83,"question":84,"chapter":59},"deriv_prac-18-024",24,"台灣的某家進口廠商預期在 3 個月後須支付一筆歐元 100,000，在無做任何避險交易下，廠商所擔心的是，屆時台幣將會作何變化？",{"id":86,"qno":87,"question":88,"chapter":59},"deriv_prac-18-025",25,"「利率上限」(interest rate cap)簡稱為 Cap，以下敘述何者為正確？",{"id":90,"qno":91,"question":92,"chapter":59},"deriv_prac-18-026",26,"證券商與銀行可以利用「資產交換」的方式，將可轉換公司債分解成哪兩大部分？",{"id":94,"qno":95,"question":96,"chapter":59},"deriv_prac-18-027",27,"保本型外幣組合式商品結構為：",{"id":98,"qno":99,"question":100,"chapter":59},"deriv_prac-18-028",28,"選擇權的避險參數 Theta 是描述何種參數變動對於選擇權價值的影響？",{"id":102,"qno":103,"question":104,"chapter":59},"deriv_prac-18-029",29,"某一股票基金與股票指數期貨的相關係數為 0.825，股票基金的標準差為 0.4，股票指數期貨的標準差為 0.3，請問在風險最小化之避險比率為何？",{"id":106,"qno":107,"question":108,"chapter":59},"deriv_prac-18-030",30,"20X1 年 12 月 20 日，甲公司向乙公司買入乙公司發行之 C 公司認購權證 1,000 單位，可以每股$ 70 認購 C 公司股票 1,000 股(每單位認購 1 股)，付出權利金$3,500，當時 C 公司股票每股市價為$71。試問買入時，該認購權證每單位之時間價值為何？",{"id":110,"qno":111,"question":112,"chapter":59},"deriv_prac-18-031",31,"選擇權之類型中，下列何者係指「買方有以特定價格賣出特定數量商品之權利，而賣方有應買的義務」？",{"id":114,"qno":115,"question":116,"chapter":59},"deriv_prac-18-032",32,"交易標的為利率之遠期契約(Forward Contract)係指下列何項衍生性金融商品？",{"id":118,"qno":119,"question":120,"chapter":59},"deriv_prac-18-033",33,"為了獲得高於相同天期債券的報酬，下列何者是設計「優利型」結構型商品所採取的策略？",{"id":122,"qno":123,"question":124,"chapter":59},"deriv_prac-18-034",34,"對於「以信用交換合成的 CDOs」、「以現貨資產合成的 CDOs」進行比較，下列敘述何者正確？",{"id":126,"qno":127,"question":128,"chapter":59},"deriv_prac-18-035",35,"下列何者不屬於信用衍生性商品？",{"id":130,"qno":131,"question":132,"chapter":59},"deriv_prac-18-036",36,"銀行間報價 USD：CHF 即期匯率 1.1856-66，兩個月期換匯點 0.0015-0.0022，若以直接匯率報價法，兩個月遠期匯率應為：",{"id":134,"qno":135,"question":136,"chapter":59},"deriv_prac-18-037",37,"請問下列何種因素改變將使外匯選擇權之賣權市價（權利金）上升？",{"id":138,"qno":139,"question":140,"chapter":59},"deriv_prac-18-038",38,"假設某投資人有歐元定存，欲敘作連結至美元的雙元組合式商品，請問本商品所連結的外幣選擇權為何？",{"id":142,"qno":143,"question":144,"chapter":59},"deriv_prac-18-039",39,"平均選擇權又被稱為下列何者？",{"id":146,"qno":147,"question":148,"chapter":59},"deriv_prac-18-040",40,"若一債息連動台灣加權股價指數的債券，其票面利率=3.5%+ [(付息前一日收盤股價指數-8500 點)\u002F10] bp，若付息前一日收盤股價指數為 8630 時，當期利率會是多少？",{"id":150,"qno":151,"question":152,"chapter":10},"deriv_prac-18-041",41,"銀行對屬自然人之一般客戶得提供之單項衍生性金融商品交易服務（如未涉及大陸地區商品或契約），下列何者非屬之？",{"id":154,"qno":155,"question":156,"chapter":10},"deriv_prac-18-042",42,"銀行已取得辦理衍生性金融商品業務之核准者，擬開辦各種衍生性金融商品及其商品之組合，其申請程序，下列敘述何者錯誤？",{"id":158,"qno":159,"question":160,"chapter":10},"deriv_prac-18-043",43,"銀行國際金融業務分行辦理衍生性金融商品業務，下列敘述何者錯誤？",{"id":162,"qno":163,"question":164,"chapter":10},"deriv_prac-18-044",44,"依金管會訂定之期初保證金之最低標準，複雜性高風險商品每筆交易之期初保證金不得低於契約總名目本金之多少比率？",{"id":166,"qno":167,"question":168,"chapter":10},"deriv_prac-18-045",45,"銀行與客戶承作複雜性高風險商品交易應告知交易條件重要內容，下列事項何者不屬之？",{"id":170,"qno":171,"question":172,"chapter":10},"deriv_prac-18-048",48,"銀行辦理新種衍生性金融商品，下列敘述何者錯誤？",{"id":174,"qno":175,"question":176,"chapter":59},"deriv_prac-18-049",49,"信用風險的監控必須包含的資訊內容，不包括下列何者？",{"id":178,"qno":179,"question":180,"chapter":59},"deriv_prac-18-050",50,"選擇權的 Vega 風險是指下列何者？",{"id":182,"qno":183,"question":184,"chapter":59},"deriv_prac-18-051",51,"關於衍生性金融商品流動性風險，下列敘述何者錯誤？",{"id":186,"qno":187,"question":188,"chapter":59},"deriv_prac-18-052",52,"A 金融機構向 B 金融機構買進一個台股指數買權，在交易日當天 A 金融機構已經將權利金匯入 B 金融機構，請問下列敘述何者正確？",{"id":190,"qno":191,"question":192,"chapter":68},"deriv_prac-18-053",53,"以收到固定利率交換浮動利率之利率交換交易（非避險交易），每月月底評估，並於次月迴轉。若在資產負債表日產生評價損失時，則分錄之借方應為何？",{"id":194,"qno":195,"question":196,"chapter":68},"deriv_prac-18-054",54,"關於衍生性工具適用之基本會計原則「一致性」，下列述敘何者正確？",{"id":198,"qno":199,"question":200,"chapter":68},"deriv_prac-18-055",55,"有關衍生工具有關之會計項目，下列何者屬資產類之會計項目？",{"id":202,"qno":203,"question":204,"chapter":68},"deriv_prac-18-056",56,"甲公司產銷黃豆油，預計 20X1 年 10 月 30 日需進貨黃豆 1,000 噸。該公司為規避黃豆價格上漲風險，乃於 20X1 年4 月 30 日簽訂遠期購買合約，購買六個月期黃豆 1,000 噸，每噸遠期價格為$5,200，到期以現金淨額交割。20X1 年4 月 30 日的黃豆現貨價格為每噸$5,000，甲公司將遠期合約的即期價格及利息部分分開，並對即期價格的公允價值變動指定避險關係。假設 20X1 年 10 月 30 日的黃豆現貨價格為每噸$5,600，請問甲公司 20X1 年此項避險為：",{"id":206,"qno":207,"question":208,"chapter":68},"deriv_prac-18-057",57,"依據公報規定，混合商品在符合三項條件之情況下，須將主契約與嵌入式衍生工具拆分處理，不包括：",{"id":210,"qno":211,"question":212,"chapter":68},"deriv_prac-18-058",58,"企業進行非屬避險之匯率遠期交易，公允價值於第 1 年年底為 1,000 元、第 2 年年底負 1,200 元，第 3 年年底 800元，請問此一交易對企業第 3 年本期損益之影響為何？",{"id":214,"qno":215,"question":216,"chapter":59},"deriv_prac-18-059",59,"一檔 1×4 的遠期利率契約，其約定利率為 7%，名目金額為 100 萬元。假設在契約到期時，市場利率為 8%。在一年360 天、每月為 30 天的條件下，則該遠期利率契約的交割金額約為何？",{"id":218,"qno":219,"question":220,"chapter":59},"deriv_prac-18-060",60,"一投資者買進區間 2%~6%的 3 年期區間計息債券(指標利率落入該區間才計息)共 500 萬，票面年利率 5%，若本期指標利率半年內(180 天)有 45 天未落入該區間，請問投資者本期可收到多少票息？",1785157761643]