[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-24-017":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-24-017","24",17,"有關發行商業本票保證，下列敘述何者正確？",[13,14,15,16],"每筆保證期限最長 180 天","與發行公司債保證均屬短期債務保證","保證發行之商業本票須指定保證銀行為擔當付款人","申請人應開具與保證商業本票金額及到期日相同，且以保證銀行為擔當付款人之本票送交承辦單位收執",3,"企業授信",1,"銀行承作商業本票保證時，為確保代償後有立即可行使的求償工具，會要求申請人另開一張與被保證本票同金額、同到期日，並以保證銀行為擔當付款人的本票交承辦單位收執；一旦發生代付，銀行可持該本票聲請裁定強制執行，故 (D) 正確。(A) 商業本票屬短期票券，發行期限得達一年，並非一律以一百八十天為上限。(B) 公司債是中長期直接金融工具，對其保證屬長期債務保證。(C) 保證與擔當付款是兩件事，保證銀行負的是到期不獲付款時的代償責任，實際擔當付款人通常是承銷該票券的票券金融公司。","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？",9,1785170290840]