[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_adv_law-25-028":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-25-028","25",28,"依中華民國銀行公會會員授信準則規定，下列何種授信得以盈餘或利潤做為還款來源？",[13,14,15,16],"短期週轉金貸款及應收客票貸款","中長期週轉金貸款及設備資金貸款","消費者貸款及計畫型貸款","計畫型貸款及短期週轉金貸款",1,"授信相關規章(含徵信調查、授信審查及事後管理及催收)","銀行公會會員授信準則把授信期限與還款來源綁在一起判斷：短期授信的還款來源是營業收入與流動資產的變現，週轉金貸款靠銷貨收現、應收客票貸款靠票據到期兌現，看的是營運循環而不是獲利，所以 (A) 不是。中長期授信因回收期橫跨數年，必須靠企業長期累積的現金流量，也就是以盈餘或利潤（含折舊回流）、增資或其他長期性資金償還，中長期週轉金貸款與設備資金貸款都屬此類，(B) 正確。(C)(D) 中的消費者貸款，還款來源是個人薪資等固定收入；計畫型貸款則觀察該計畫完工後自身產生的現金流量，都不是以企業盈餘為判斷基礎。","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":10},"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？",1785170289854]