[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-49-021":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","c3",{"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-49-021","49",21,"依主管機關規定，存戶之繼承人請求提領死亡存戶之存款時，被繼承人之存款餘額在新臺幣多少元以下者，繼承人即可免附稅捐機關核發之遺產稅繳清證明或免稅證明？",[13,14,15,16],"十萬元","二十萬元","五十萬元","一百萬元",1,"存匯業務查核","依規定,死亡存戶的存款餘額在新臺幣二十萬元以下時,繼承人請領可免附稅捐機關核發的遺產稅繳清或免稅證明,以簡化小額遺產提領,故答案為(2)。超過此金額仍須檢附相關稅務證明才能領取。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"bank_audit_prac-47-009","有關查核託收票據之處理，下列何者應列為缺失？",9,{"id":27,"question":28,"qno":29},"bank_audit_prac-47-016","對中華民國境內居住之個人，除短期票券之利息外，每次應扣繳稅額不超過新臺幣多少元者，免予扣繳利息所得稅？",16,{"id":31,"question":32,"qno":33},"bank_audit_prac-47-017","有關活期儲蓄存款，下列敘述何者錯誤？",17,{"id":35,"question":36,"qno":37},"bank_audit_prac-47-018","定期儲蓄存款逾期轉存未滿一年之定期存款，如逾期幾個月以內，得自原到期日起息？",18,{"id":39,"question":40,"qno":41},"bank_audit_prac-47-019","辦理存款作業，接獲法院扣押存款之扣押命令，如扣押存款不足額時，應於接獲該命令幾日內以訴狀或公文向法院聲明異議？",19,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-020","銀行辦理票據掛失止付，通知止付人最遲應於申請後幾日內，提出已為聲請公示催告之證明，否則止付通知失其效力？",20,1783417886832]