[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_law-24-034":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-24-034","24",34,"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，有關催收款之敘述，下列何者錯誤？",[13,14,15,16],"逾期放款應於清償期屆滿三個月後轉入催收款科目","逾期放款經轉入催收款者，應停止計息","逾期放款轉入催收款後，仍應在催收款項各分戶帳內利息欄註明應計利息","逾期放款未轉入催收款前應計之應收利息，仍未收清者，應連同本金一併轉入催收款項",0,"授信相關規章(含徵信調查、授信審查及事後管理及催收)",1,"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，逾期放款應於清償期屆滿「六個月」內轉入催收款科目，(A) 寫成三個月故為錯誤敘述；三個月是積欠本息列報逾期放款的門檻，六個月才是轉入催收款的時限，這兩個數字最容易被互換。(B) 正確，轉入催收款後應停止計息，避免帳上虛列收不到的利息收入而膨脹損益。(C) 正確，停止計息不等於放棄利息債權，仍應在催收款項各分戶帳的利息欄註明應計利息，供日後訴追或和解計算之用。(D) 正確，轉入前已計提而尚未收清的應收利息，應連同本金一併轉入催收款項，帳列債權金額才會完整。","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？",28,1785170289417]