[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_cf_law-49-024":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-49-024","49",24,"銀行辦理有追索權應收帳款承購業務，授信對象為下列何者？",[13,14,15,16],"應收帳款讓與者，即賣方","應收帳款還款者，即買方","依銀行內規規範自行決定","應收帳款承購非屬授信業務",0,"基本法令及行政規章",1,"有追索權之應收帳款承購，銀行受讓賣方的應收帳款並先行墊付價金，但若日後買方（帳款債務人）到期不付款，銀行仍可依約向賣方（讓與人）追索，實質承擔最終還款風險與信用責任者是賣方，因此授信對象認定為(A)應收帳款讓與者即賣方。(B)買方僅是帳款的原始債務人，並非向銀行申貸的授信戶；(C)授信對象由法令與業務性質決定，不能任由銀行內規自行認定；(D)有追索權應收帳款承購本質上是以帳款為媒介對賣方提供之融資，確屬授信業務，故均不選，正解為讓與帳款的賣方。","medium","bank_audit_law-49-024",[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？",6,1784190251219]