[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_adv_prac-24-009":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","c2",{"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-24-009","24",9,"大明公司年營業收入為新臺幣（以下同）2,500 萬元，四成為外銷，其內銷之國內應收帳款（含應收票據）週轉次數為 2 次，尚無銀行核予墊付國內票款額度，如以票據金額八成墊付計算，則銀行可核給該公司可墊付國內票款最高額度為多少元？",[13,14,15,16],"1,000 萬元","800 萬元","600 萬元","400 萬元",2,"企業授信",1,"墊付國內票款額度以借戶內銷產生的平均應收票據餘額乘以墊付成數推算。先扣掉外銷，內銷營收 ＝ 2,500 萬 × 60% ＝ 1,500 萬元；應收帳款週轉次數 2 次，代表平均在外未收餘額 ＝ 1,500 萬 ÷ 2 ＝ 750 萬元；再以八成墊付，額度 ＝ 750 萬 × 0.8 ＝ 600 萬元，故選 (C)。常見失分點：一是誤用全部營收 2,500 萬起算而得 1,000 萬；二是忘了除以週轉次數；三是漏乘八成成數而得 750 萬。週轉次數愈高代表收款愈快、在外票據愈少，可核額度反而愈低。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"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？",{"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":10},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",1785170290756]