[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-23-008":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-23-008","23",8,"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？",[13,14,15,16],"將台北辦公處所出租，取得十二張租金收入票據","關係企業大銘公司借款質押票據","經銷商開立之擔保未來六個月進貨之票據","下游客戶為支付上月貨款，並經經銷商背書，所開之票據",3,"企業授信",1,"墊付國內票款是以借款人銷貨所生、具真實交易基礎的應收票據為還款來源，銀行憑以先行墊付價款，票據到期兌現即自動清償，故票據必須來自本業已完成的交易。(D) 下游客戶為支付上月進貨貨款所開立、並經經銷商背書的票據，交易事實已發生、金額確定，又多一手背書責任，最為適宜。(A) 租金收入票據來自出租而非針織品買賣本業，且十二張跨期票據屬未來收益。(B) 關係企業借款質押的票據沒有商品交易基礎，屬融通性票據。(C) 擔保未來六個月進貨的票據是擔保票據，交易根本尚未發生，均不宜承作。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"credit_adv_prac-23-006","下列敘述何者錯誤？",6,{"id":36,"question":37,"qno":38},"credit_adv_prac-23-007","有關短期授信性質，下列敘述何者錯誤？",7,{"id":40,"question":41,"qno":42},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",9,{"id":44,"question":45,"qno":46},"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？",10,1785170290225]