[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_cf_prac-47-012":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_cf_prac","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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"bank_audit_cf_prac-47-012","47",12,"銀行發現偽（變）造、仿造新臺幣券幣時，截留後應檢送下列何單位處理？",[13,14,15,16],"財政部","臺灣銀行","中央銀行","警察機關",2,"出納業務查核",1,"發現偽造、變造的新臺幣券幣,銀行應截留並掣給收據,檢送中央銀行鑑定處理,因為新臺幣由央行發行,真偽認定權在央行,故 (C) 正確。(A) 財政部、(B) 臺灣銀行、(D) 警察機關都不是受理鑑定偽鈔的法定機關。","easy",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"bank_audit_cf_prac-47-009","有關查核託收票據之處理，下列何者應列為缺失？",9,{"id":28,"question":29,"qno":30},"bank_audit_cf_prac-47-010","有關出納業務，下列何者無須設簿登記控管？",10,{"id":32,"question":33,"qno":34},"bank_audit_cf_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":36,"question":37,"qno":38},"bank_audit_cf_prac-48-007","下列何者非屬出納業務之常見缺失及查核重點？",7,{"id":40,"question":41,"qno":26},"bank_audit_cf_prac-48-009","銀行櫃員結帳後，現金如發生溢餘時，應以下列何項會計科目列帳？",{"id":43,"question":44,"qno":30},"bank_audit_cf_prac-48-010","下列何者非屬出納經管的業務？",1784190251862]