[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-25-014":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-25-014","25",14,"銀行辦理中長期授信，為降低授信風險，往往要求借款人注意履行某些特約條款，以避免財務狀況趨於惡化，下列何者屬於否定條款？",[13,14,15,16],"禁止債務保證","財務比率之限制","按期提供各種財務報告表","在授信期間內維持一定金額以上之淨週轉金",0,"企業授信",1,"中長期授信的特約條款分三類：肯定條款要求借款人積極作為，限制條款替特定財務數字設上下限，否定條款則禁止借款人從事特定行為。(A) 禁止債務保證正是典型的否定條款，因為對外保證會製造未入帳的或有負債，一旦被保證人違約，將直接侵蝕借款人的償債能力，銀行乾脆全面禁止。(B) 財務比率之限制是替比率訂下門檻，屬限制條款；(C) 按期提供各種財務報告表與 (D) 在授信期間內維持一定金額以上的淨週轉金，都是要求借款人主動作為或維持狀態，屬肯定條款，故答案為 (A)。","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？",9,1785170291280]