[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_law-47-025":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-47-025","47",25,"依「中華民國銀行公會會員徵信準則」規定，下列何種授信得自該準則所稱「總授信金額」中扣除？",[13,14,15,16],"貼現","透支","墊付國內應收帳款","出口押匯",3,"基本法令及行政規章",1,"本題考徵信準則中總授信金額的扣除項目。依「中華民國銀行公會會員徵信準則」，計算對同一客戶的總授信金額時，(D)出口押匯因有國外開狀銀行承擔付款責任、信用風險已大幅移轉至開狀行，得自總授信金額中扣除，故答案為出口押匯。(A)貼現、(B)透支、(C)墊付國內應收帳款，其償還仍主要仰賴借款人本身信用、屬對客戶的實際授信曝險，自不得扣除。判斷關鍵在於「還款來源是否已轉由第三方（如國外開狀行）承擔」，凡風險仍留在借款人身上的授信，都應計入總授信金額控管。","medium","bank_audit_law-47-025",[24,27,31,34,38,42],{"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":17},"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？",{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",6,1784190249801]