[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-25-009":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-25-009","25",9,"有關透支業務，下列敘述何者錯誤？",[13,14,15,16],"係針對企業如應收帳款、存貨等的缺口做輔助性融資而設計","利率較一般短期放款為高","特性為企業動用資金時間短，故採浮動利率計息","若無特別約定，按每日最高透支餘額之積數計算利息",0,"企業授信",1,"透支是銀行與存戶約定在支票存款帳戶餘額不足時，得在核定額度內超額支付，設計目的是應付臨時性、短暫性的收付差額，讓客戶不致退票，而不是為應收帳款、存貨等營運資產缺口提供輔助性融資，後者是墊付國內票款或週轉金貸款的功能，故 (A) 敘述錯誤。(B) 透支不指定用途、隨借隨還，銀行須隨時備款支應，利率確較一般短期放款高；(C) 動用期間短，配合市場資金情勢採浮動利率計息；(D) 若無特別約定，係按每日最高透支餘額的積數計算利息，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":10},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",1785170291236]