[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_cf_prac-49-009":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-49-009","49",9,"銀行對破損券幣應隨時整理，並送交下列何處調換？",[13,14,15,16],"總行","財政部","臺灣銀行","中央銀行",2,"出納業務查核",1,"臺灣銀行受中央銀行委託辦理通貨發行相關業務,破損、污損券幣即由臺灣銀行負責調換,銀行平時應隨時整理破損券幣並送交臺灣銀行,故選(C)。(D)中央銀行是委託者,不直接對各銀行辦理調換;(A)總行、(B)財政部更無此職掌。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"bank_audit_cf_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":10},"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？",1784190253563]