[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-49-035":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-49-035","49",35,"開狀銀行已辦妥進口擔保提貨後，於收到國外押匯單據正本時，應如何處理？",[13,14,15,16],"應向進口商徵提匯票","進口商已領貨，無須做任何處理","應向進口商徵提保險單","應檢具正本海運提單以掛號向船運公司換回擔保提貨書",3,"外匯業務查核",1,"先辦擔保提貨是先憑保結書向船公司領貨,等正本押匯單據到手後,要拿到裡面的正本海運提單,再以掛號寄還船公司換回原先開立的擔保提貨書,解除銀行的擔保責任,所以答案為(4)。此時徵提匯票、保險單或認為無須處理,都無法解除擔保提貨的後續義務。","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？",39,1783417886971]