[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_law-25-044":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-25-044","25",44,"【案例】大發公司欲向甲銀行申請企業貸款，依中華民國銀行公會會員徵信準則規定，請回答下列銀行辦理徵信相關問題：\n大發公司如欲申請短期營運週轉金新臺幣 1,500 萬元，請問依規定應徵提下列何種財務報表？",[13,14,15,16],"最近一年資產負債表、損益表或會計師財務報表查核報告","最近二年資產負債表、損益表或會計師財務報表查核報告","最近三年資產負債表、損益表或會計師財務報表查核報告","最近四年資產負債表、損益表或會計師財務報表查核報告",2,"授信相關規章(含徵信調查、授信審查及事後管理及催收)",1,"徵信準則對企業授信案件應徵提的財務報表年限採金額分級：未達一定門檻的小額案件，得以借款戶提供最近一年資料辦理徵信為原則；金額較大的案件則須拉長觀察期，徵提最近三年之資產負債表、損益表或會計師財務報表查核報告。大發公司申請短期營運週轉金新臺幣一千五百萬元，已超過小額案件的門檻，依規定應徵提最近三年財務報表，故選 (C)。要求三年的用意在於單一年度數字容易被一次性交易或期末美化扭曲，連續三年才看得出營收、毛利、存貨與應收帳款的趨勢變化。(A)(B) 觀察期不足，(D) 並非準則所定年限。","hard",[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？",28,1785170289971]