[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_cf_prac-49-011":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-49-011","49",11,"有關有價證券保管作業，下列敘述何者錯誤？",[13,14,15,16],"應經常不定期盤點並作成紀錄","有價證券送法院提存後，應將相關收據存卷或列帳","送法院提存後，其本金、息票於到期時應辦理續存手續","有價證券種類、面額、號碼及張數等內容應在保管袋上標示",2,"出納業務查核",1,"有價證券送法院提存後,其本金或息票到期時,應向法院辦理「領取」手續兌領,而非辦理續存,(C)錯誤。(A)經常不定期盤點並作成紀錄、(B)提存後將收據存卷或列帳、(D)保管袋上標示種類、面額、號碼及張數,都是正確的保管作業。","medium",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"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？",9,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":10},"bank_audit_cf_prac-47-011","下列何者得由銀行之會計主管保管？",{"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":26},"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？",1784190253598]