[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-bank_audit_cf_prac-47-026":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","c5",{"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-47-026","47",26,"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？",[13,14,15,16],"進口押匯","短期放款","應收保證款項","應收承兌票款",3,"外匯業務查核",1,"賣方付息遠期信用狀,銀行於匯票承兌時承擔到期付款義務,應以「應收承兌票款」科目列帳,故 (D) 正確。(A) 進口押匯用於銀行即期墊付貨款,(B) 短期放款與承兌的性質不符,(C) 應收保證款項用於保證業務,均非正確科目。","medium",[23,27,31,35,38,41],{"id":24,"question":25,"qno":26},"bank_audit_cf_prac-47-024","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？",24,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":26},"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":39,"question":40,"qno":30},"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":42,"question":43,"qno":10},"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？",1784190252025]