[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_adv_prac-25-006":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-25-006","25",6,"A 公司為生產事業，其 113 年底部分財務比率如下：流動比率 100%，資本淨值與資產總額比率 50%，固定長期適合率 150%，應收帳款週轉率 12 次，存貨週轉率 10 次，對該公司之財務分析，下列何者正確？",[13,14,15,16],"短期償債能力佳且穩定","自有資金不足","資金有以短支長現象","營運週轉期太長",2,"企業授信",1,"固定長期適合率一五○%大於一○○%，表示固定資產與長期投資約有三分之一是用短期資金支應，正是以短支長的典型徵兆，故 (C) 正確。(A) 錯在流動比率只有一○○%，流動資產剛好等於流動負債，毫無安全緩衝，短期償債能力只能算勉強，談不上佳且穩定。(B) 錯在資本淨值占資產總額五成，自有資本與外部負債各半，以生產事業而言屬合理水準，不算不足。(D) 錯在應收帳款週轉率十二次約三十天收現、存貨週轉率十次約三十七天銷貨，營業週期合計約六十七天，並不算長。","medium",[23,26,30,33,37,41],{"id":24,"question":25,"qno":17},"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？",{"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":10},"credit_adv_prac-23-006","下列敘述何者錯誤？",{"id":34,"question":35,"qno":36},"credit_adv_prac-23-007","有關短期授信性質，下列敘述何者錯誤？",7,{"id":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",9,1785170291210]