[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-24-016":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-24-016","24",16,"以銀行觀點，專案融資(project financing)應檢視之風險中，「未預期之重大資本支出」屬於下列何種風險？",[13,14,15,16],"興建風險","營運風險","原料供應風險","法規風險",1,"企業授信","專案融資的風險依生命週期切分：興建期關心能不能如期如預算完工，商轉之後的各種不確定則歸營運風險。未預期的重大資本支出多半出現在商轉後，例如設備提前劣化必須更換、環保要求追加設施、產能瓶頸必須擴充，這些支出直接侵蝕專案現金流，而現金流正是銀行唯一的還款來源，故屬 (B)。(A) 興建風險指完工延遲、工程超支、承包商違約等完工前事項。(C) 原料供應風險著眼於原物料能否穩定取得及價格波動。(D) 法規風險指政策、稅制或特許條件變動而衝擊專案可行性。","medium",[22,26,30,34,38,42],{"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":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？",9,1785170290820]