[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_law-25-046":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-25-046","25",46,"【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承上題，若大發公司成立尚未滿一年，請問依規定其原應提供之會計師財務報表查核報告，得以下列何者代替？",[13,14,15,16],"會計師驗資簽證","已附聲明書之自編財務報表","會計師驗資簽證或已附聲明書之自編財務報表擇一","會計師驗資簽證及已附聲明書之自編財務報表",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,"會計師財務報表查核報告的功能，是由外部專家對已完成的年度數字表示意見，但公司成立未滿一年根本沒有完整年度可供查核，徵信準則因此設計替代方案：以會計師驗資簽證，加上已附聲明書之自編財務報表，兩者一併提供，故選 (D)。兩份文件缺一不可，分工也不同——驗資簽證由會計師查核股款是否確實繳納，證明資本額真實，解決新設公司最容易灌水的部分；自編財務報表則反映開業以來的實際營運狀況，並以負責人聲明書擔保內容真實。(A)(B) 各自只涵蓋其中一面，(C) 誤以為兩者可以擇一。","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？",28,1785170289990]