[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-bank_audit_cf_prac-47-024":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"bank_audit_cf_prac-47-024","47",24,"外匯指定銀行辦理新臺幣與外幣間遠期外匯交易，依規定得展期時，應依下列何種匯率重訂展期價格？",[13,14,15,16],"依原訂契約之匯率辦理","依展期日當時市場之匯率辦理","依原交易日銀行掛牌之匯率辦理","依展期前二個營業日銀行掛牌之平均匯率辦理",1,"外匯業務查核","遠期外匯交易展期時,應依「展期日當時市場匯率」重訂展期價格,以反映真實匯價,避免用原價展期隱藏損失或變相投機,故 (B) 正確。(A) 原訂契約匯率、(C) 原交易日掛牌匯率、(D) 展期前兩日平均匯率,都不符央行規定。","medium",[22,26,30,34,37,40],{"id":23,"question":24,"qno":25},"bank_audit_cf_prac-47-025","銀行受理進口開狀，對非全額結匯案件而以 FOB 或 FCA 貿易條件開狀案件，應洽請進口商辦理保險，且以下列何者為受益人？",25,{"id":27,"question":28,"qno":29},"bank_audit_cf_prac-47-026","外匯指定銀行辦理進口業務，對賣方付息之遠期信用狀於匯票承兌時，應以下列何種會計科目列帳？",26,{"id":31,"question":32,"qno":33},"bank_audit_cf_prac-47-027","有關辦理外幣光票買入業務，下列敘述何者錯誤？",27,{"id":35,"question":36,"qno":10},"bank_audit_cf_prac-48-024","外匯指定銀行外幣風險上限（外幣資產扣除外幣負債後之餘額）新臺幣與外幣間交易之總部位限額，須經何者同意後，向中央銀行報備？",{"id":38,"question":39,"qno":25},"bank_audit_cf_prac-48-025","國內交易依規定亦可開發外幣遠期信用狀給國內受益人作為支付工具，其貨款之支付方式，下列敘述何者正確？",{"id":41,"question":42,"qno":29},"bank_audit_cf_prac-48-026","開狀銀行審核單證如與信用狀條款不合提出異議時，應迅速通知下列哪一銀行？",1784190252006]