[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_adv_prac-24-008":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-24-008","24",8,"由民間自行覓土地籌資規劃興建，並不限期營運，無須將資產移轉給政府，此種民間參與公共建設模式稱之為何？",[13,14,15,16],"BOT","BOO","BTO","BL",1,"企業授信","民間參與公共建設各模式的差別，在於資產所有權歸誰、要不要移轉給政府。(B) BOO 是由民間自行覓地、自行籌資興建，取得並保有資產所有權，自為營運且沒有特許期滿須移轉的拘束，與題目敘述完全吻合。(A) BOT 由民間興建並於特許期間營運，期滿必須將資產移轉給政府。(C) BTO 更早一步，興建完成後即先移轉資產給政府，民間再向政府取得營運權，所有權自始不屬民間。(D) BL 是興建後出租，收益來自租金而非自行營運。授信上 BOO 案沒有期滿移轉問題，擔保設定與現金流評估邏輯與 BOT 案不同。","medium",[22,26,30,34,38,41],{"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":10},"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？",{"id":42,"question":43,"qno":44},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",9,1785170290733]