[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_law-24-042":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-24-042","24",42,"【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有關應收帳款承購業務備抵呆帳提列之規定，下列何者正確？",[13,14,15,16],"有追索權應收帳款承購以融資餘額為基準，提列備抵呆帳","無追索權應收帳款承購以融資餘額為基準，提列備抵呆帳","有無追索權，均無需提列備抵呆帳","應依承做總額之 1%提列備抵呆帳",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,"有追索權的應收帳款承購，銀行對賣方保有追索權，實際曝險就是已經墊付出去的金額，因此備抵呆帳以融資餘額為基準提列，故 (A) 正確。(B) 無追索權的情形不同，銀行已完全承受買方的信用風險，提列基準是承購受讓的應收帳款餘額而非融資餘額，把兩者的基準對調正是本題設下的陷阱。(C) 應收帳款承購具授信性質，必須依資產評估結果提列備抵呆帳，不會因為名稱是承購就免提。(D) 一律按承做總額百分之一提列並非規定，備抵呆帳應依授信資產分類的等級與各級規定比率計提，而不是套用單一比例。","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？",28,1785170289506]