[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_prac-49-049":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","c10",{"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-49-049","49",49,"依主管機關規定，金融機構辦理現金卡業務，當期繳付款項超過指定繳款期限六個月者，應於幾個月內，將全部墊款金額轉銷為呆帳？",[13,14,15,16],"一個月","二個月","三個月","六個月",2,"消費金融業務查核",1,"現金卡當期繳付款項超過指定繳款期限六個月者,金融機構應於三個月內將全部墊款金額轉銷為呆帳,及時反映資產品質、避免虛列債權,故 (C) 正確,(A)(B)(D) 皆與規定的轉銷期限不符。","hard",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"bank_audit_cf_prac-47-046","下列何者不是消費金融產品？",46,{"id":28,"question":29,"qno":30},"bank_audit_cf_prac-47-047","稽核人員對於消費金融業務之查核，可利用之輔助工具，下列何者較不具相關性？",47,{"id":32,"question":33,"qno":10},"bank_audit_cf_prac-47-049","發卡機構受理信用卡申請時，正卡申請人及附卡申請人年齡至少各須滿幾歲？",{"id":35,"question":36,"qno":37},"bank_audit_cf_prac-47-051","依「信用卡業務機構管理辦法」規定，當月應繳最低付款金額超過指定繳款期限一個月至三個月者，發卡機構應提列全部墊款金額多少比率之備抵呆帳？",51,{"id":39,"question":40,"qno":41},"bank_audit_cf_prac-47-052","有關信用卡帳務作業，下列敘述何者錯誤？",52,{"id":43,"question":44,"qno":45},"bank_audit_cf_prac-47-053","有關消費金融產品之特性，下列敘述何者錯誤？",53,1784190254032]