[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-bank_audit_cf_prac-49-027":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-49-027","49",27,"銀行辦理出口押匯業務，其性質係屬下列何者？",[13,14,15,16],"授信","保證","代收款","外匯買賣",0,"外匯業務查核",1,"出口押匯是銀行讓購出口商的跟單匯票及單據,先行墊付款項給出口商,再向國外開狀行求償,若遭拒付對出口商有追索權,本質是短期融資墊款,性質屬「授信」,故選(A)。(B)保證、(C)代收款、(D)外匯買賣都不是出口押匯的法律性質。","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？",1784190253783]