[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_law-47-001":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"bank_audit_cf_law","銀行內部控制與內部稽核測驗(消費金融)——銀行內部控制與內部稽核法規","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":10,"chapter":17,"freq":10,"explanation":18,"difficulty":19,"canonicalId":20},"bank_audit_cf_law-47-001","47",1,"銀行對遠期匯票或本票，以折扣方式預收利息而購入者，稱為下列何種業務？",[13,14,15,16],"承兌","貼現","背書","透支","基本法令及行政規章","遠期匯票或本票尚未到期時，銀行先按約定利率扣除到期前的利息（即折扣），再以折算後的淨額買進票據，這種預收利息購入票據的融資行為即稱為貼現，票據到期時銀行再向付款人收取票面全額。(A) 承兌是銀行在匯票上簽章、承諾到期照付，屬保證性質而非購票；(C) 背書是在票據背面簽名以轉讓權利或作擔保；(D) 透支則是存款戶帳戶餘額不足時，銀行允許其在額度內先行動用的短期融通。三者都與預收利息購入票據無關，故本題正解為 (B) 貼現。","easy","bank_audit_law-47-001",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"bank_audit_cf_law-47-002","某商業銀行之主要股東甲，其家族成員包括甲之父親、甲妻及未成年子女乙、丙均持有該銀行之股份，則在計算主要股東持股時，下列何者之持股不必與甲之持股合併計算？",2,{"id":27,"question":28,"qno":29},"bank_audit_cf_law-47-003","針對借款人所提質物或抵押物之放款值，下列何者不是銀行覈實決定之依據？",3,{"id":31,"question":32,"qno":33},"bank_audit_cf_law-47-004","依「金融控股公司法」規定，金融控股公司所有子公司對同一法人為授信交易合計達主管機關規定金額或比率者，應於多久期間內，向主管機關申報？",4,{"id":35,"question":36,"qno":37},"bank_audit_cf_law-47-005","依銀行法規定，商業銀行投資非金融相關事業之總額不得超過投資時淨值之百分之多少？",5,{"id":39,"question":40,"qno":41},"bank_audit_cf_law-47-006","依「金融控股公司及銀行業內部控制及稽核制度實施辦法」規定，會計師辦理銀行年度財務報表查核簽證時，受查銀行有下列何項情況可不立即通報主管機關？",6,{"id":43,"question":44,"qno":45},"bank_audit_cf_law-47-007","依「金融控股公司及銀行業內部控制及稽核制度實施辦法」規定，銀行內部稽核人員應具備條件之一為最近幾年內應無記過以上之不良記錄？",7,1784190249407]