[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-48-032":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","c4",{"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-48-032","48",32,"有關短期授信業務，下列敘述何者錯誤？",[13,14,15,16],"應確實瞭解借戶之業務性質、產銷程序及財務近況","係供企業購買營業週期內所需流動資產或償還流動負債之融資","短期授信之資金不宜充作資本性支出之用","授信額度超過新臺幣一億元以上者，應徵提「現金流量預估表」",3,"徵授信暨逾期放款查核",1,"答案為(4)。要求短期授信額度超過一億元才徵提現金流量預估表的敘述不符規定，現金流量預估表主要用於中長期授信償還能力評估，門檻與適用對象都與此不同。確實瞭解借戶業務財務、短期授信供營運週期流動資金、不宜用於資本支出，都是正確原則。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-023","依「中華民國銀行公會會員授信準則」規定，下列何者屬間接授信？",23,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-024","逾期放款除經協議分期償還並依約履行者外，應於何時轉入催收款科目？",24,{"id":32,"question":33,"qno":34},"bank_audit_prac-47-025","下列何者非屬於銀行法第三十三條之一所稱之「有利害關係者」？",25,{"id":36,"question":37,"qno":38},"bank_audit_prac-47-026","銀行對借款人辦理一般營運週轉金貸款，必須明瞭事項下列何者正確？",26,{"id":40,"question":41,"qno":42},"bank_audit_prac-47-027","銀行辦理股票質押授信應注意事項，下列何者錯誤？",27,{"id":44,"question":45,"qno":46},"bank_audit_prac-47-028","依「中華民國銀行公會會員徵信準則」規定，個人在金融機構總授信金額達新臺幣多少元者，應提供個人報稅資料核驗？",28,1783417886099]