[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-bank_audit_cf_prac-48-009":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","c2",{"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-48-009","48",9,"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？",[13,14,15,16],"其他應收款","其他應付款","雜項收入","其他收入",1,"出納業務查核","櫃員結帳發現現金溢餘,因來源不明、日後可能有客戶前來認領,應先以負債科目「其他應付款」列帳,故選 (B);經過規定期間無人認領,才轉列收入。(A) 其他應收款是現金「短少」時用的科目;(C)(D) 不能一發現溢餘就直接認列收入。","medium",[22,25,29,33,37,41],{"id":23,"question":24,"qno":10},"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？",{"id":26,"question":27,"qno":28},"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":30,"question":31,"qno":32},"bank_audit_cf_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":34,"question":35,"qno":36},"bank_audit_cf_prac-47-012","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？",12,{"id":38,"question":39,"qno":40},"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":42,"question":43,"qno":28},"bank_audit_cf_prac-48-010","下列何者非屬出納經管的業務？",1784190252707]