[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-24-027":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","c3",{"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-24-027","24",27,"有關三角貿易信用狀，下列敘述何者錯誤？",[13,14,15,16],"轉開 L\u002FC 之有效期限應早於 Master L\u002FC","憑 Master L\u002FC 轉開之信用狀，仍需受信用狀統一慣例之約束","轉開 L\u002FC 之商業發票金額應與 Master L\u002FC 相同","轉開 L\u002FC 之申請人為 Master L\u002FC 之受益人",2,"外匯授信",1,"三角貿易的中間商靠買賣價差獲利，他憑國外買主開來的 Master L\u002FC 轉開一張以供應商為受益人的信用狀，轉開信用狀與其項下商業發票的金額必須低於 Master L\u002FC，價差才留得住；兩者若相同等於做白工，故 (C) 為錯誤敘述。(A) 中間商須先取得供應商單據，換上自己的發票與匯票再向 Master L\u002FC 提示，故轉開信用狀的有效期限要早於 Master L\u002FC。(B) 轉開的是一張獨立的信用狀，仍受信用狀統一慣例拘束。(D) 轉開信用狀的申請人正是 Master L\u002FC 的受益人，即中間商本人。","medium",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"credit_adv_prac-23-025","有關進口授信信用狀之修改，應經下列何者同意才生效？",25,{"id":28,"question":29,"qno":30},"credit_adv_prac-23-026","有關出口信用狀週轉金貸款業務，下列敘述何者錯誤？",26,{"id":32,"question":33,"qno":10},"credit_adv_prac-23-027","有關航空提單或郵包收據，下列敘述何者正確？",{"id":35,"question":36,"qno":37},"credit_adv_prac-23-028","下列有關保證函（Letter of Guarantee，簡稱 L\u002FG）與擔保信用狀(Stand-by L\u002FC)之異同比較，下列何者錯誤？",28,{"id":39,"question":40,"qno":41},"credit_adv_prac-23-029","有關應收帳款收買業務(Factoring)，下列敘述何者錯誤？",29,{"id":43,"question":44,"qno":45},"credit_adv_prac-23-030","銀行辦理買入光票時，所應查核事項不包括下列何項？",30,1785170290932]