[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_cf_law-47-023":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":23},"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":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21,"canonicalId":22},"bank_audit_cf_law-47-023","47",23,"匯款人以新臺幣結購辦理匯出匯款，結購金額未達新臺幣多少元時，免填寫「外匯收支或交易申報書」？",[13,14,15,16],"50 萬元","100 萬元","150 萬元","200 萬元",0,"基本法令及行政規章",1,"本題考外匯申報的免申報門檻。依外匯收支或交易申報辦法，匯款人以新臺幣結購辦理匯出匯款時，結購金額未達新臺幣五十萬元者免填「外匯收支或交易申報書」，達五十萬元以上才須據實申報，故答案為(A)五十萬元。(B)一百萬、(C)一百五十萬、(D)二百萬都高於此門檻，若以其為界將使大量應申報交易漏網，不符外匯管理掌握資金流向的目的。此五十萬門檻是常考數字，須與大額通貨交易（洗錢防制）的門檻區別記憶，兩者立法目的與金額並不相同，勿混為一談。","medium","bank_audit_law-47-023",[24,27,31,35,39,43],{"id":25,"question":26,"qno":19},"bank_audit_cf_law-47-001","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？",{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",6,1784190249764]