[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_law-25-026":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-25-026","25",26,"銀行對授信戶提供之會計師財務報表查核報告，下列敘述何者正確？",[13,14,15,16],"應作為授信准駁之唯一依據","會計師簽發修正式無保留意見之授信申請案件時，無須瞭解其簽發原因","會計師簽發否定意見之授信案件一律不得承作","會計師簽發保留意見之授信案件准貸時，應加強後續覆審追蹤",3,"授信相關規章(含徵信調查、授信審查及事後管理及催收)",1,"會計師查核意見是授信判斷的重要輔助，卻不是唯一依據。保留意見代表查核範圍受到限制，或有個別事項不符一般公認會計原則，財報整體仍具參考價值，銀行若評估後決定准貸，應加強後續覆審與追蹤管理，故 (D) 正確。(A) 授信准駁須綜合借款用途、還款來源、擔保條件與產業展望等因素，把查核報告當成唯一依據並不妥適；(B) 修正式無保留意見背後可能藏著繼續經營疑慮或會計原則變動，反而更應瞭解其簽發原因；(C) 否定意見固然是嚴重警訊，規範要求的是審慎評估、從嚴控管，而非以一律不得承作一刀切，說法過於絕對。","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？",28,1785170289834]