[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-071":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"bank_audit_prac-48-071","48",71,"有關銀行辦理授信延滯戶之存款圈存、抵銷作業，下列敘述何者錯誤？",[13,14,15,16],"存款抵銷係最簡易之債權回收途徑","圈存金額小於存款金額時，應以存款金額辦理圈存","本行持卡人存款遭其他債權人聲請法院扣押時，本行必須主張債權抵銷","客戶遭受加速條款處分而喪失期限利益者，為辦理存款圈存、抵銷之時機",1,"徵授信暨逾期放款查核","圈存的目的是凍結債務人足以清償的存款以供抵銷，圈存金額大於存款時最多只能凍結到存款餘額，並非(2)所稱一律以全部存款金額辦理，該敘述倒果為因，故答案為(2)。存款抵銷確為最簡便的回收途徑、遭他人聲請扣押時應主張抵銷、喪失期限利益時為圈存抵銷時機，其餘皆正確。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",28,1783417886528]