[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-23-017":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-23-017","23",17,"有關中長期授信之計畫可行性評估，下列敘述何者錯誤？",[13,14,15,16],"計畫的自償率愈低，表示愈具有自償性","主要是探討財務、技術及市場三方面的可行性","計畫所牽涉的不確定因素，可區分為外在風險與計畫本身的風險","長期償債能力大於 1，並不保證各該年度一定有足夠現金可以還本付息",0,"企業授信",1,"自償率是計畫本身所產生的現金流入，對其還本付息需求的覆蓋程度；比率愈高，代表計畫完工後靠自己就能清償借款，自償性愈強，比率愈低則須仰賴借款人其他資金來源補貼，自償性愈弱，故 (A) 說法顛倒而錯誤。(B) 正確，計畫可行性評估的三大面向即市場、技術與財務。(C) 正確，不確定因素可分為景氣、匯率、政策等外在風險，與工期延誤、成本超支等計畫本身風險。(D) 正確，長期償債能力比率是整段期間的平均概念，大於一仍可能有個別年度現金不足支應當年本息。","easy",[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-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",9,1785170290318]