[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-47-036":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"bank_audit_prac-47-036","47",36,"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？",[13,14,15,16],"進口押匯","短期放款","應收保證款項","應收承兌票款",3,"外匯業務查核",1,"賣方（出口商）付息的遠期信用狀，利息由賣方負擔，銀行於匯票承兌時尚未實際墊付款項，屬對外承兌的或有負債，應以(4)應收承兌票款科目列帳。列進口押匯或短期放款代表已實際融資墊款，應收保證款項則屬保證性質，都不符合此承兌情形。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-034","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？",34,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"bank_audit_prac-47-038","下列何種情形不得轉開國內信用狀？",38,{"id":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",40,1783417885295]