[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-23-029":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","c3",{"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-23-029","23",29,"有關應收帳款收買業務(Factoring)，下列敘述何者錯誤？",[13,14,15,16],"限以 D\u002FA 或 O\u002FA 為付款條件之出口貿易","Factor 對進口商所承擔之風險包括商業糾紛風險","出口商發貨後應將貨運單據交予 Factor","依 GRIF 規定，對同一買方的所有應收帳款，原則上應全部轉讓給同一 Factor",1,"外匯授信","應收帳款收買業務中，承購商承擔的是進口商的「信用風險」，亦即買方無力清償或惡意不付款的風險；若買方是因貨物瑕疵、數量短少、交期延誤等商業糾紛而拒付，責任在出口商履約不完全，承購商得免除承擔並向出口商追索，故 (B) 錯誤。(A) 正確，承購標的限於 D\u002FA 或 O\u002FA 這類無銀行信用介入、僅憑買方信用的應收帳款。(C) 正確，出口商發貨後須將發票及貨運單據交付承購商，以證明帳款確實存在。(D) 正確，依國際承購統一規則，對同一買方的應收帳款原則上應全數轉讓同一承購商，以免拆單與抵銷爭議。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"credit_adv_prac-23-025","有關進口授信信用狀之修改，應經下列何者同意才生效？",25,{"id":27,"question":28,"qno":29},"credit_adv_prac-23-026","有關出口信用狀週轉金貸款業務，下列敘述何者錯誤？",26,{"id":31,"question":32,"qno":33},"credit_adv_prac-23-027","有關航空提單或郵包收據，下列敘述何者正確？",27,{"id":35,"question":36,"qno":37},"credit_adv_prac-23-028","下列有關保證函（Letter of Guarantee，簡稱 L\u002FG）與擔保信用狀(Stand-by L\u002FC)之異同比較，下列何者錯誤？",28,{"id":39,"question":40,"qno":41},"credit_adv_prac-23-030","銀行辦理買入光票時，所應查核事項不包括下列何項？",30,{"id":43,"question":44,"qno":45},"credit_adv_prac-23-043","【案例】請依據國際貿易付款條件(貨款清算)與銀行外匯授信業務風險管理之關聯性，回答下列問題：\n在進出口商之各種付款條件所需使用之銀行外匯業務中，下列何者屬外匯授信業務？",43,1785170290461]