[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-23-010":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-23-010","23",10,"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？",[13,14,15,16],"保證費與貨幣市場利率有關","發行面額無單位之限制","保證期限不超過 365 天","商業本票如到期未兌現，由銀行墊款兌付",1,"企業授信","商業本票的發行面額並非毫無限制，依票券市場規定與慣例，以新臺幣十萬元為最小單位並按其倍數發行，以配合貨幣市場的交易與集中保管作業，故 (B) 錯誤。(A) 正確，保證費雖按年費率計收，惟費率高低會隨貨幣市場資金鬆緊及發行人信用等級調整，與市場利率相關。(C) 正確，商業本票屬貨幣市場工具，發行期限最長不逾一年，保證期限自然不超過 365 天。(D) 正確，銀行的保證是付款保證，發行人到期未備款兌償時，銀行須先行墊款兌付，再轉列墊款債權向發行人追償。","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-23-006","下列敘述何者錯誤？",6,{"id":35,"question":36,"qno":37},"credit_adv_prac-23-007","有關短期授信性質，下列敘述何者錯誤？",7,{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",9,1785170290242]