[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_prac-49-034":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","c5",{"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-49-034","49",34,"凡在中華民國境內之銀行得依銀行法及銀行業辦理外匯業務管理辦法之規定，向下列何者申請指定為辦理外匯業務銀行？",[13,14,15,16],"財政部","中央銀行","內政部","銀行公會",1,"外匯業務查核","外匯業務主管機關是中央銀行,銀行要辦外匯必須向央行申請指定為指定銀行,所以答案為(2)中央銀行。財政部、內政部與外匯業務的主管權責無關,銀行公會屬同業自律團體並無核准指定的權限,故其餘選項皆非。","easy",[22,25,29,33,37,41],{"id":23,"question":24,"qno":10},"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？",{"id":26,"question":27,"qno":28},"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？",35,{"id":30,"question":31,"qno":32},"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":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"bank_audit_prac-47-038","下列何種情形不得轉開國內信用狀？",38,{"id":42,"question":43,"qno":44},"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？",39,1783417886967]