[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_cf_law-48-002":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-48-002","48",2,"依銀行法所稱之「授信」，不包括下列何種業務？",[13,14,15,16],"放款","透支","保證","證券經紀",3,"基本法令及行政規章",1,"銀行法所稱的授信，是指銀行提供信用給客戶並因此承擔信用風險的行為，典型包括 (A) 放款、(B) 透支以及貼現、(C) 保證、承兌等，共通點都是銀行墊付資金或承擔代償責任。(D) 證券經紀是銀行受託代客戶買賣有價證券、賺取手續費的代理業務，銀行僅居於居間地位，並不提供信用、也不承擔客戶的信用風險，因此不屬於授信範疇，故本題答案為 (D) 證券經紀，其餘 (A)(B)(C) 皆為授信業務。","easy","bank_audit_law-48-002",[24,27,30,33,37,41],{"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":10},"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？",{"id":31,"question":32,"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":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",6,1784190250166]