[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-035":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-48-035","48",35,"國內交易依規定亦可開發外幣遠期信用狀給國內受益人作為支付工具，其貨款之支付方式，下列敘述何者正確？",[13,14,15,16],"以外幣現金支付","以外幣支票支付","透過指定銀行以購貨人之外匯存款轉帳支付","以向銀行申請之外幣貸款支付",2,"外匯業務查核",1,"國內交易開發外幣遠期信用狀給國內受益人時，貨款須透過指定銀行、以購貨人的外匯存款轉帳支付，維持外匯管理的清算軌跡，故選(3)。直接以外幣現金或外幣支票支付、或以外幣貸款支付都不符規定，無法確保結匯與外匯部位管理的正確性。","medium",[23,27,30,34,38,42],{"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":10},"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？",{"id":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"bank_audit_prac-47-038","下列何種情形不得轉開國內信用狀？",38,{"id":43,"question":44,"qno":45},"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？",39,1783417886146]