[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_law-24-041":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-24-041","24",41,"【案例】有關銀行辦理應收帳款承購業務相關規定，請回答下列問題：\n有關有追索權之應收帳款承購業務，列報逾期放款之規定，下列何者正確？",[13,14,15,16],"不需列報逾期放款","於帳款逾期三個月，列報為賣方逾期放款","於帳款逾期三個月，列報為買方逾期放款","於帳款逾期六個月，列報為賣方逾期放款",1,"授信相關規章(含徵信調查、授信審查及事後管理及催收)","具追索權的應收帳款承購，銀行在買方即帳款債務人不付款時仍可向賣方追索，信用風險實質上由賣方承擔，因此帳款逾期三個月時，應列報為「賣方」的逾期放款，故 (B) 正確。歸屬原則的判斷關鍵始終是誰最終承擔還款責任：有追索權看賣方，無追索權因銀行已承受買方的信用風險，才列報為買方的逾期放款。(A) 認為不必列報，等於讓這類實質授信長期隱形，與逾期放款列報制度的目的相違。(C) 錯在把有追索權案件的責任歸屬算到買方頭上。(D) 六個月是逾期放款轉入催收款的時限，不是列報逾期放款的期間。","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？",28,1785170289502]