[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_law-23-030":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"credit_adv_law","進階授信人員專業能力測驗——授信法規","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"credit_adv_law-23-030","23",30,"銀行辦理無追索權之應收帳款承購業務，下列敘述何者錯誤？",[13,14,15,16],"授信對象為應收帳款還款者即買方","銀行不用將賣方列為風險評估之對象","備抵呆帳之提列以承購餘額為基準","應俟承購商確定不理賠之日起三個月內列報逾期放款",1,"授信相關規章(含徵信調查、授信審查及事後管理及催收)","無追索權應收帳款承購是銀行買斷賣方對買方的帳款，買方不付款時原則上不能向賣方追索，信用風險落在買方身上，授信對象與額度控管都以買方為準，(A)正確；會計上以承購餘額為基準提列備抵呆帳，(C)正確；帳款逾期後若已由承購商或保險承擔，應俟承購商確定不理賠之日起三個月內列報逾期放款，(D)正確。但賣方仍可能出現貨品瑕疵、虛偽交易或商業糾紛，一旦買方據此主張抗辯，銀行的求償基礎立即動搖，故賣方的信用與履約能力仍須納入風險評估，(B)為錯誤敘述，即為正解。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"credit_adv_law-23-022","中華民國銀行公會所定義之「集團企業」，係指獨立存在而相互之間具有下列何種關係之企業？",22,{"id":27,"question":28,"qno":29},"credit_adv_law-23-023","下列何者非屬銀行辦理短期授信案件應索取之資料？",23,{"id":31,"question":32,"qno":33},"credit_adv_law-23-024","依「中華民國銀行公會會員徵信準則」規定，企業總授信金額達新臺幣三千萬元以上者，應徵提會計師財務報表查核報告，有關總授信金額之認定，下列何者錯誤？",24,{"id":35,"question":36,"qno":37},"credit_adv_law-23-025","有關徵信報告，下列敘述何者錯誤？",25,{"id":39,"question":40,"qno":41},"credit_adv_law-23-027","依「中華民國銀行公會會員授信準則」規定，下列敘述何者錯誤？",27,{"id":43,"question":44,"qno":45},"credit_adv_law-23-028","依「定期存款質借及中途解約辦法」規定，有關定期存款存單之質借，下列敘述何者正確？",28,1785170288901]