[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-bank_audit_cf_prac-48-027":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-48-027","48",27,"信用狀或修改書中未規定最後裝船日者，銀行將不接受遲於裝運日後多久始向其提示或超過信用狀有效期限之單據？",[13,14,15,16],"七天","十四天","二十一天","三十天",2,"外匯業務查核",1,"依UCP600規定,運送單據的提示不得遲於裝運日後「二十一個曆日」,且不得超過信用狀有效期限,超過就成了銀行可拒收的陳舊提單,故選 (C)。(A) 七天是銀行審單期限五個營業日的相近混淆數字,(B) 十四天與 (D) 三十天均非規定日數。","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-47-026","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":36,"question":37,"qno":10},"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？",{"id":39,"question":40,"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":42,"question":43,"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？",1784190252896]