[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-23-004":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-23-004","23",4,"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？",[13,14,15,16],"資本性支出不得超過營運計畫所需經費之七成","保證範圍僅限於債務本金，原則上保證成數最高九成","基本保證手續費率為年費率 0.75%","差額手續費率依風險高低分為 A、B 兩組群",1,"企業授信","中小企業信用保證基金的直接保證，是由基金直接受理企業申請、核給保證後，企業再持保證書向銀行洽貸。其保證範圍以「債務本金」為限，利息、違約金與催收費用都不在代償範圍內，而直接保證的保證成數原則上最高九成，其餘信用風險由承貸銀行自負以避免道德危險，故 (B) 正確。(A) 誤植營運計畫中資本性支出所占經費的上限比率；(C) 把基本保證手續費率寫成年費率 0.75%，與公告費率不符；(D) 差額保證手續費率是依信用評等結果分成多個級距加碼，並非只有 A、B 兩組群，三者均與現行規定不合。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"credit_adv_prac-23-002","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？",2,{"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？",10,1785170290175]