[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-23-032":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","c5",{"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-23-032","23",32,"就強制執行之財產，下列何者應受最優先分配？",[13,14,15,16],"土地增值稅","抵押債權","強制執行費用","普通債權",2,"事後管理及催收",1,"強制執行費用是為全體債權人的共同利益而支出，若不先從拍賣所得扣回，願意出面聲請執行的債權人等於自掏腰包替別人開路，因此 (C) 執行費用最優先，由執行所得先行扣除後，餘額才進入分配。(A) 土地增值稅等稅捐依稅捐法規雖優先於一切債權及抵押權，但那是就債權彼此間的順位而言，仍排在執行費用之後。(B) 抵押債權有擔保物權作後盾，順位在優先稅捐之後、普通債權之前。(D) 普通債權毫無優先性，只能就前述各項扣除完的剩餘金額按比例分配，實務上常分配不到。順序記法：執行費用、優先稅捐、擔保物權、普通債權。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"credit_adv_prac-23-031","依民法規定，就債之履行有利害關係之第三人為清償者，債權人不得拒絕，惟下列何者債權人得拒絕之？",31,{"id":28,"question":29,"qno":30},"credit_adv_prac-23-033","下列何項非強制執行法所訂之執行名義？",33,{"id":32,"question":33,"qno":34},"credit_adv_prac-23-034","銀行之不良債權，得依下列何種法規之規定，讓售給資產管理公司？",34,{"id":36,"question":37,"qno":38},"credit_adv_prac-23-036","債權人就其他債權人進行中之強制執行拍賣案件，聲明參與分配時，應至遲於何時前具狀聲明之？",36,{"id":40,"question":41,"qno":42},"credit_adv_prac-23-046","【案例】甲公司為製造醫事材料之有限公司，擬以其營業交易所發生之應收票據為擔保，向銀行借款，銀行要求其母公司（乙有限公司）擔任保證人，其方式係由甲公司簽發本票，乙公司在本票上簽章擔任票據保證人。請回答下列問題：\n有關本票裁定之敘述，下列何者錯誤？",46,{"id":44,"question":45,"qno":26},"credit_adv_prac-24-031","下列何者為「與確定判決有同一效力」之執行名義？",1785170290501]