[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-25-005":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-25-005","25",5,"有關財務比率之運用，下列敘述何者錯誤？",[13,14,15,16],"淨值週轉率用以測知自有資本之營業活動能力","速動比率為測驗緊急清償短期負債之能力及流動資本之地位","應收帳款週轉率可測知收帳能力及放款是否過於浮濫","當固定長期適合率偏高時，宜提高短期借款比重，以改善資金之運用",3,"企業授信",1,"固定長期適合率是固定資產加長期投資，除以淨值加長期負債。比率偏高代表長期性資產有一部分靠短期資金支應，也就是以短支長，一旦短期借款到期無法續借就會出現資金斷鏈，要改善只能增加長期資金，例如辦理現金增資或改借長期借款；提高短期借款比重只會讓結構更惡化，故 (D) 錯誤。(A) 淨值週轉率是營業額對自有資本的倍數，確可測知自有資本的營業活動能力；(B) 速動比率剔除變現較慢的存貨，衡量緊急清償短期負債的能力；(C) 應收帳款週轉率偏低即代表收帳能力差、授信浮濫，三者敘述都正確。","medium",[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？",9,1785170291207]