[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_law-24-036":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-24-036","24",36,"銀行對同一客戶逾期債權累計轉銷呆帳達一定金額應予揭露之規定，下列敘述何者錯誤？",[13,14,15,16],"累計轉銷呆帳金額達新臺幣五千萬元者應予揭露","貸放後半年內發生逾期累計轉銷呆帳金額達新臺幣二千萬元以上者應予揭露","揭露資料包括借戶名稱、隱藏後四碼之身分證字號（法人之統一編號）及呆帳轉銷金額","揭露之資料應經會計師查核簽證",1,"授信相關規章(含徵信調查、授信審查及事後管理及催收)","銀行對同一客戶逾期債權累計轉銷呆帳達一定金額必須主動揭露，以接受市場監督：門檻是累計轉銷呆帳金額達新臺幣五千萬元，或貸放後「一年」內即發生逾期且累計轉銷呆帳達新臺幣三千萬元以上。(B) 把期間縮成半年、金額改成二千萬元，兩個數字都與規定不符，故為錯誤敘述。設計貸放後短期內即逾期這道門檻，用意在凸顯授信之初的審查可能出了問題。(A) 五千萬元的門檻正確。(C) 揭露內容包括借戶名稱、隱藏後四碼之身分證字號或法人統一編號及呆帳轉銷金額，兼顧透明與個資保護。(D) 揭露資料應經會計師查核簽證，確保數字可信。","hard",[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？",28,1785170289438]