[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-25-010":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-25-010","25",10,"甲公司全年內銷金額約新臺幣（以下同）五千萬元，週轉次數約為四次，已於其他行庫辦理票據融資金額為四百五十萬元，則銀行對甲公司辦理墊付國內票款融資最高額度（假設墊付成數為八成），下列何者最接近？",[13,14,15,16],"三百五十萬元","四百五十萬元","五百五十萬元","六百五十萬元",2,"企業授信",1,"墊付國內票款的額度上限，是先估算客戶手上經常持有的應收票據餘額，再乘以墊付成數，最後扣除已在其他行庫動用的票據融資。全年內銷五千萬元、週轉次數四次，平均在外流通的票據餘額為五千萬÷四＝一千二百五十萬元；乘以八成墊付成數得一千萬元；再扣掉他行已辦理的四百五十萬元，可承作額度為一千萬－四百五十萬＝五百五十萬元，故 (C) 最接近。忘了扣除他行融資會誤選較高的選項，漏掉除以週轉次數則額度會被高估數倍，都是常見的失分點。","hard",[23,26,30,34,38,42],{"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":33},"credit_adv_prac-23-006","下列敘述何者錯誤？",6,{"id":35,"question":36,"qno":37},"credit_adv_prac-23-007","有關短期授信性質，下列敘述何者錯誤？",7,{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",9,1785170291240]