[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-23-009":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-23-009","23",9,"銀行辦理「透支」業務，下列敘述何者錯誤？",[13,14,15,16],"若無特別約定，以每日最後透支餘額之積數計算利息","專為財務業務優良且具有自律精神之借款人而設","分為擔保透支及無擔保透支","為現金管理的輔助性融資，屬應急備用之功能",0,"企業授信",1,"透支是銀行准許存款戶在約定額度與期間內超額支用款項的融資方式。利息計算上，除另有約定外，係按每日「最高」透支餘額之積數乘以利率計收，因為銀行必須全日備妥客戶可能動用的最大金額；若只算每日最後餘額，客戶日間大額動用、收盤前回補即可免息，顯不合理，故 (A) 錯誤。(B) 正確，透支沒有逐筆撥貸的控管，全賴客戶自律，限財務業務健全者承作。(C) 正確，依有無擔保分為擔保透支與無擔保透支。(D) 正確，其功能是存款餘額不足時的臨時支付，屬應急備用性質。","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-23-008","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":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？",10,1785170290232]