[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-23-002":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"credit_adv_prac","進階授信人員專業能力測驗——授信實務","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_prac-23-002","23",2,"凡公司行號依「會計師查核簽證財務報表規則」辦理之財務報表，均可作為財務分析之用，下列何者非屬此類財務報表？",[13,14,15,16],"依證券交易法編製之財務報表","上市之核閱財務報表","送經濟部之決算報表","向金融機構申請融資用之財務報表",1,"企業授信","「會計師查核簽證財務報表規則」規範的是會計師出具「查核」意見的財務報表，查核程序完整，須執行函證、存貨盤點等證實測試，證據力最強，銀行才敢據以進行財務分析。(A) 依證券交易法編製的年度財報、(C) 依公司法送經濟部的決算報表、(D) 專供向金融機構申請融資使用的財報，都在該規則明定應查核簽證的範圍內。(B) 上市公司的半年度或季度報表採「核閱」程序，會計師僅做查詢與分析性複核，不執行完整查核測試，出具的是消極保證的核閱報告，並非查核簽證財務報表，故選 (B)。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"credit_adv_prac-23-004","依中小企業信用保證基金規定，有關直接保證之敘述，下列何者正確？",4,{"id":27,"question":28,"qno":29},"credit_adv_prac-23-006","下列敘述何者錯誤？",6,{"id":31,"question":32,"qno":33},"credit_adv_prac-23-007","有關短期授信性質，下列敘述何者錯誤？",7,{"id":35,"question":36,"qno":37},"credit_adv_prac-23-008","大華公司經營針織品買賣業務，則其所收到之票據，依其交易性質，下列何者適宜辦理墊付國內票款？",8,{"id":39,"question":40,"qno":41},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",9,{"id":43,"question":44,"qno":45},"credit_adv_prac-23-010","商業本票保證，係企業發行商業本票，由銀行為之保證，供企業在貨幣市場取得資金。下列敘述何者錯誤？",10,1785170290161]