[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-24-015":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-24-015","24",15,"依公司法規定，公開發行股票公司發行無擔保公司債之總額，不得逾該公司現有全部資產減去全部負債後餘額之多少？",[13,14,15,16],"四分之一","三分之一","二分之一","全部",2,"企業授信",1,"公司法把公開發行公司的舉債天花板分成兩層：公司債總額不得逾公司現有全部資產減去全部負債後的餘額，也就是淨值；無擔保公司債沒有擔保品可供受償、求償順位居後，總額再限縮為前述餘額的二分之一，故 (C) 正確。銀行承作公司債保證時，應先用這道上限檢核發行人是否還有合法發行空間。(A) 四分之一與 (B) 三分之一都把限額壓得比法定門檻更低，並非現行規定。(D) 全部等於把無擔保公司債與有擔保公司債等同看待，忽略了無擔保債權人需要更保守額度控管的立法用意。","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":45},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",9,1785170290810]