[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-24-014":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-24-014","24",14,"中長期授信評估時，銀行往往要求借款人注意履行某些特約條款，下列何者為否定條款？ A.有關第三人之保證 B.限制分紅 C.禁止出售固定資產 D.維持原經營之負責人 E.禁止債務保證",[13,14,15,16],"僅 A、B","僅 C、D","僅 A、D","僅 C、E",3,"企業授信",1,"中長期授信的特約條款依性質分三類：積極條款要求借戶主動去做某些事，否定(消極)條款禁止借戶做某些會傷害銀行債權的事，限制條款則是設定上限而非全面禁止。以此檢視，禁止出售固定資產守住的是還款所仰賴的營運資產與擔保基礎，禁止債務保證則阻止借戶替他人背書保證而憑空堆出或有負債，兩者都是明確的不准做，屬否定條款，故選 (D)。徵取第三人之保證是要求借戶補強債權確保，屬積極面的作為；維持原經營之負責人要求經營團隊延續，同樣歸積極條款；限制分紅只是就盈餘分配設上限把資金留在公司，實務上歸為限制條款。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"credit_adv_prac-23-006","下列敘述何者錯誤？",6,{"id":36,"question":37,"qno":38},"credit_adv_prac-23-007","有關短期授信性質，下列敘述何者錯誤？",7,{"id":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",9,1785170290797]