[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-49-071":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","c4",{"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-49-071","49",71,"依「銀行資產評估損失準備提列及逾期放款催收款呆帳處理辦法」規定，下列何者不得轉銷為呆帳？",[13,14,15,16],"債務人逃匿致債權之全部不能收回者","逾期放款及催收款逾清償期二年經催收仍未收回者","擔保品及主、從債務人之財產多次拍賣無人應買，由銀行承受者","擔保品及主、從債務人之財產經鑑價甚低，不敷支付執行費用者",2,"徵授信暨逾期放款查核",1,"擔保品或主從債務人財產經多次拍賣無人應買、由銀行自己承受下來，只是把債權換成承受的資產、債權尚未真正確定滅失，因此不得逕行轉銷呆帳，故選(3)。債務人逃匿致全部無法收回、逾清償期二年催收仍未果、鑑價過低不敷執行費用，都屬得轉銷呆帳的法定情形。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",28,1783417887368]