[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-012":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","c2",{"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-48-012","48",12,"金融機構收妥之待交換票據金額，應存入下列何人帳戶？",[13,14,15,16],"發票人","受託人","提示人","保證人",2,"出納業務查核",1,"金融機構受理客戶提示、代收妥的待交換票據，其票款應存入提示人（即提出票據託收的存款人）帳戶，故答案(3)；發票人是開票者、受託人與保證人均非票款的歸屬對象。","medium",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-010","有關出納業務，下列何者無須設簿登記控管？",10,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":32,"question":33,"qno":10},"bank_audit_prac-47-012","銀行發現偽（變）造、仿造新臺幣券幣時，截留後應檢送下列何單位處理？",{"id":35,"question":36,"qno":37},"bank_audit_prac-47-013","自動櫃員機之補鈔作業，應以下列何種方式處理，以符合內部牽制？",13,{"id":39,"question":40,"qno":41},"bank_audit_prac-47-014","下列何者非屬金融機構出納業務之範圍？",14,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-015","下列何者非屬有價證券？",15,1783417885865]