[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-23-007":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"credit_adv_prac-23-007","23",7,"有關短期授信性質，下列敘述何者錯誤？",[13,14,15,16],"授信期間為一年以下之授信","資金用途主要協助企業在經常業務中，為維持商品及勞務之流程運轉所需之短期週轉用","短期授信也被稱為「現金流量型授信」","授信風險除注意授信 5P 原則外，尤須瞭解企業產銷過程，評估其還款能力",2,"企業授信",1,"短期授信期限在一年以內，資金用途在支應採購原料、生產、銷貨到收現這段經常性營運循環的週轉需求，還款來源是流動資產依序轉換回現金，因此被歸類為「資產轉換型授信」；真正被稱為「現金流量型授信」的是中長期授信，其還款來源是計畫完工投產後逐年產生的營業現金流量，故 (C) 錯誤。(A) 正確，一年以下即短期授信的定義。(B) 正確，維持商品及勞務流程運轉所需正是短期週轉的本質。(D) 正確，除授信 5P 外，更須拆解企業產銷過程並估算營運週轉期，才能評估其還款能力。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"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？",{"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-23-006","下列敘述何者錯誤？",6,{"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？",10,1785170290205]