[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-24-048":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-24-048","24",48,"【案例】銀行辦理授信應對借款人徵信，請依銀行公會徵信準則規定，請依序回答下列問題：\n辦理無追索權應收帳款承購之徵信範圍，下列何者錯誤？",[13,14,15,16],"如有預支價金，對賣方比照企業授信之徵信範圍","如無預支價金，對賣方得酌情辦理","買方風險如未經應收帳款承購商移轉風險者，對買方儘量比照企業授信之徵信範圍","買方風險如經應收帳款承購商移轉風險者，對應收帳款承購商儘量比照企業授信之徵信範圍",3,"企業授信",1,"無追索權應收帳款承購的徵信重點，在於買方信用風險最後由誰承擔。對賣方而言，有預支價金等於銀行先出資金，風險與一般企業授信無異，故比照企業授信之徵信範圍辦理，(A) 正確；沒有預支價金時銀行僅提供帳款管理服務，得酌情辦理，(B) 正確。買方風險若未移轉，最終付款人仍是買方，自應儘量比照企業授信範圍查核其信用，(C) 正確。至於風險已移轉給應收帳款承購商的情形，銀行要確認的是該承購商承擔風險的能力與信用評等，準則並未要求對承購商比照企業授信逐項徵信，(D) 的說法與規定不符。","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？",9,1785170291158]