[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_law-23-048":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"credit_adv_law-23-048","23",48,"【案例】A 公司向 B 銀行貸款，逾期未繳本息，B 銀行依規定扣除預估可收回部分後將該逾期放款轉銷為呆帳。請回答下列問題：\n有關轉銷呆帳之敘述，下列何者錯誤？",[13,14,15,16],"逾期放款及催收款之轉銷，應先就提列之備抵呆帳或保證責任準備等項下沖抵，如有不足，得列為當年度損失","逾期放款及催收款轉銷時，應即查明授信有無依據法令及銀行規章辦理","經依規定程序轉列呆帳之各項債權免予列帳記載","有關業務單位隨時注意主、從債務人動向。如發現有可供執行之財產時，應即依法訴追",2,"授信相關規章(含徵信調查、授信審查及事後管理及催收)",1,"轉銷呆帳只是會計上把債權自帳列資產沖銷，債權本身並未消滅，銀行仍須設帳外備查簿逐案列管並繼續追償，(C)說轉列呆帳之各項債權免予列帳記載，等於放棄後續追蹤，與規定相違，故為錯誤敘述。(A)轉銷時應先沖抵已提列的備抵呆帳或保證責任準備，不足部分才列為當年度損失，這是準備金先行吸收損失的原理。(B)轉銷時應查明該筆授信有無依法令及銀行規章辦理，以釐清有無作業疏失及責任歸屬。(D)業務單位須隨時注意主、從債務人動向，發現可供執行財產應即依法訴追。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"credit_adv_law-23-025","有關徵信報告，下列敘述何者錯誤？",25,{"id":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",28,1785170289088]