[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-23-041":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-23-041","23",41,"【案例】小華公司欲向銀行辦理建築融資，請回答下列問題：\n建築融資之資金用途包含下列何者？ A.購地貸款 B.營建工程貸款 C.合建保證金貸款 D.週轉金貸款 E.保固保證",[13,14,15,16],"僅 A、B、C","僅 A、B、C、D","僅 A、B、D、E","A、B、C、D、E",1,"企業授信","建築融資是配合建案生命週期分階段撥貸的資金，涵蓋取得土地的購地貸款、動工後按工程進度撥付的營建工程貸款、與地主合建時支付履約保證金用的合建保證金貸款，以及支應建商日常營運與規費支出的週轉金貸款，四項都會實際撥出款項給借款人，故選 (B)。保固保證的性質完全不同：它是完工交屋後由銀行出具保證書，擔保建商於保固期內履行修繕義務，屬於不撥款的或有負債保證業務，只有在建商違約拒不修繕時銀行才須賠付，不能列為建築融資的資金用途。分辨訣竅只有一句話：有沒有真的把錢撥給借款人。","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？",9,1785170290580]