[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-47-034":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"bank_audit_prac","銀行內部控制與內部稽核測驗(一般金融)——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":17,"explanation":19,"difficulty":20},"bank_audit_prac-47-034","47",34,"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？",[13,14,15,16],"依原訂契約之匯率辦理","依展期日當時市場之匯率辦理","依原交易日銀行掛牌之匯率辦理","依展期前二個營業日銀行掛牌之平均匯率辦理",1,"外匯業務查核","遠期外匯到期辦理展期，等同重新承作一筆新交易，必須依(2)展期日當時的市場匯率重訂價格，不能沿用原契約或原交易日的舊掛牌匯率，否則將形成隱含補貼並把匯率風險遞延掩蓋。故按原匯率或展期前二日掛牌平均匯率辦理者，均不符規定。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"bank_audit_prac-47-035","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？",35,{"id":27,"question":28,"qno":29},"bank_audit_prac-47-036","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？",36,{"id":31,"question":32,"qno":33},"bank_audit_prac-47-037","有關辦理外幣光票買入業務，下列敘述何者錯誤？",37,{"id":35,"question":36,"qno":37},"bank_audit_prac-47-038","下列何種情形不得轉開國內信用狀？",38,{"id":39,"question":40,"qno":41},"bank_audit_prac-47-039","結匯案件申報義務人利用網際網路辦理結匯申報，應將與正本相符之相關結匯證明文件傳真予銀行業，該文件妥善保存至少多久？",39,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-040","若進口開狀押匯單據因瑕疵通知客戶，客戶表示拒絕接受時，開狀銀行應於收到單據日之次日起第幾個銀行營業日終了之前，以電報或其他迅速方法通知寄單銀行或押匯銀行拒付或採取適當措施？",40,1783417885282]