[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-bank_audit_prac-48-046":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","c7",{"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-48-046","48",46,"以指定用途信託申請書替代手續費收入憑證者，下列敘述何者正確？",[13,14,15,16],"因非屬銀錢正式收據，不必報繳印花稅","應向委託人扣繳所得稅","應依規定報繳印花稅","受託人應扣繳所得稅",2,"信託業務查核",1,"指定用途信託申請書若拿來替代手續費收入的收據使用，性質上就是銀錢收受的憑證，屬印花稅法規定的課稅憑證，所以(3)應依規定報繳印花稅才正確。它與所得稅扣繳無關，不是向委託人或受託人扣繳所得稅的項目，也不能因換個名稱就免貼印花，其餘選項皆誤。","medium",[23,27,30,34,38,41],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-045","銀行辦理不動產信託，有關信託財產指示及申請用印之印鑑變更時，依規定應經下列何者同意？",45,{"id":28,"question":29,"qno":10},"bank_audit_prac-47-046","依信託業法規定，信託業應設立信託財產評審委員會，該委員會每幾個月應評審一次，並將審查結果報告董事會？",{"id":31,"question":32,"qno":33},"bank_audit_prac-47-047","員工申請退出企業員工持股信託生效後，其信託權益應以下列何種方式返還？",47,{"id":35,"question":36,"qno":37},"bank_audit_prac-47-048","銀行辦理指定用途信託資金業務，下列敘述何者正確？",48,{"id":39,"question":40,"qno":26},"bank_audit_prac-48-045","銀行辦理特定金錢信託投資國外有價證券業務，經主管機關核准可從事推介行為者，下列敘述何者錯誤？",{"id":42,"question":43,"qno":33},"bank_audit_prac-48-047","依信託法規定，受託人每年應至少一次作成信託財產目錄及編製收支計算表並送交下列何者？",1783417886248]