[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-23-044":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","c3",{"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-23-044","23",44,"【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：\nA 銀行核准出口商 E 公司分別以信用狀(L\u002FC)及契約（約定以 O\u002FA 為付款條件）辦理兩筆出口前外銷貸款，除信用狀及契約外，無其他擔保品或擔保條件，下列何者正確？",[13,14,15,16],"以信用狀承作者屬擔保放款，憑契約承作者屬無擔保放款","兩者之貸放成數應須相同","出口前外幣外銷貸款不得兌換為新臺幣","出口前外銷貸款不得貸放新臺幣",2,"外匯授信",1,"依外匯業務管理規定，指定銀行承作的外幣貸款不得兌換為新臺幣，僅出口後憑出口單據承作的出口外幣貸款才可例外結售，目的在防止企業假借貸款名義換匯。本題兩筆都是出口前的裝船前融資，故 (C) 正確。(A) 錯在把付款憑據當擔保品：信用狀與買賣契約都只是未來收款的依據，並非銀行法所稱的擔保品，兩筆均應列為無擔保放款。(B) 錯在成數不應相同：信用狀多了開狀行的付款承諾，信用風險明顯低於僅憑契約的記帳交易，貸放成數理應拉開差距。(D) 錯在出口前外銷貸款本來就可以承作新臺幣，只是外幣部分受前述兌換限制。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"credit_adv_prac-23-029","有關應收帳款收買業務(Factoring)，下列敘述何者錯誤？",29,{"id":44,"question":45,"qno":46},"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？",30,1785170290608]