[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-25-011":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-25-011","25",11,"下列何者比率大於 100%時，表示企業之固定設備支出及長期投資等有部份係以短期資金支應？",[13,14,15,16],"負債總額／淨值","固定資產／淨值","（固定資產＋長期投資）／淨值","（固定資產＋長期投資）／（淨值＋長期負債）",3,"企業授信",1,"判斷有沒有以短支長，要看固定長期適合率，公式是固定資產加長期投資，除以淨值加長期負債。分母把自有資本與長期借款都納入，代表企業能長期使用的資金；分子則是必須長期積壓的資產。比率超過一○○%，就表示長期性資產已吃光全部長期資金，超出部分只能靠短期借款支應，故 (D) 正確。(A) 是負債比率，衡量財務槓桿高低；(B) 固定資產對淨值，只看自有資本能否支應固定資產；(C) 雖加計長期投資，分母仍只有淨值，忽略長期負債同屬可長期運用的資金，都不是判斷以短支長的正確指標。","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？",9,1785170291252]