[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-23-006":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-23-006","23",6,"下列敘述何者錯誤？",[13,14,15,16],"流動比率大於一時，流動資產與流動負債等額減少會使流動比率上升","應收帳款週轉率與自有資本收益率均屬經營效能分析之比率","股東權益報酬率（ROE）=稅後淨利÷股東權益*100%","存貨週轉率應與同業相較，愈高愈好",1,"企業授信","經營效能比率衡量資產運用效率，分子多為營業收入，如應收帳款週轉率、存貨週轉率、固定資產週轉率；自有資本收益率的分子是稅後淨利、分母是自有資本，測的是股東每一元投入賺得多少利潤，歸屬獲利能力比率，兩者並非同類，故 (B) 錯誤。(A) 正確，流動比率大於一時等額增減會放大比率，例如流動資產 200、流動負債 100 原為 2 倍，兩者各減 50 後為 150÷50=3 倍，確實上升。(C) 正確，股東權益報酬率即稅後淨利除以股東權益。(D) 正確，存貨週轉率愈高代表去化愈快，惟須與同業相較才有意義。","medium",[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-23-004","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":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？",10,1785170290201]