[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-bank_audit_cf_prac-49-025":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-49-025","49",25,"開狀銀行已辦妥進口擔保提貨後，於收到國外押匯單據正本時，應如何處理？",[13,14,15,16],"應向進口商徵提匯票","進口商已領貨，無須做任何處理","應向進口商徵提保險單","應檢具正本海運提單以掛號向船運公司換回擔保提貨書",3,"外匯業務查核",1,"擔保提貨是提單未到前,開狀銀行出具擔保提貨書讓進口商先向船公司提貨,銀行因此對船公司負保證責任;收到國外寄達的正本押匯單據後,應檢具正本海運提單以掛號向船公司換回擔保提貨書,解除保證責任,故選(D)。(A)(C)此時無須再徵提匯票或保險單,(B)不處理將使保證責任懸而未決。","medium",[23,27,30,34,38,41],{"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":10},"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？",{"id":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":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":10},"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？",1784190253765]