[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-25-012":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-25-012","25",12,"有關 BOT 專案融資，下列敘述何者錯誤？",[13,14,15,16],"BOT 為 Build-Operate-Transfer 之簡稱","為國際間一般民間參與公共建設最普遍採用之模式","BOT 案若有失敗，最終將由負責興建、營運的私人部門承擔所有成本","理論上，BOT 一方面可以減少政府的財政負擔，一方面可以借重民營企業的效率，改善公共設施的品質",2,"企業授信",1,"BOT 由民間出資興建、取得特許期營運，期滿再把資產移轉給政府。公共建設具高度公共性，一旦專案失敗、營運中斷，政府不可能坐視，通常必須接管營運或協助重組，融資銀行也常要求政府提供最低營運量保證或買回機制，風險實際上由政府、民間與融資機構共同分擔，不會由私人部門承擔所有成本，故 (C) 錯誤。(A) BOT 確為 Build－Operate－Transfer 的縮寫；(B) 它是國際間民間參與公共建設最普遍採用的模式；(D) 借重民間資金與經營效率以減輕財政負擔、提升公共設施品質，正是推動 BOT 的理論基礎。","easy",[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？",9,1785170291256]