[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-25-015":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-25-015","25",15,"有關中長期授信之審查要領，下列敘述何者正確？",[13,14,15,16],"銀行所承擔的風險與一般授信案件相同","禁止借款人出售固定資產屬擔保條件中之限制條款","協商承做條件時，常以擔保品為首要的考慮因素","在計畫可行性評估中，供應層面的風險屬於計畫本身的風險",3,"企業授信",1,"計畫可行性評估要把風險拆成計畫本身的風險與外部環境的風險。原料能否穩定取得、供應商是否過度集中、成本波動能否轉嫁，都直接決定計畫能不能照預定產能運轉，屬於計畫本身的風險，故 (D) 正確。(A) 錯在中長期授信期間長、變數多，銀行承擔的風險明顯高於一般短期案件。(B) 錯在禁止借款人出售固定資產是特約條款中的否定條款，不是擔保條件的限制。(C) 錯在中長期案件首重計畫可行性與未來現金流量能否還本付息，擔保品只是第二還款來源，不會是協商承做條件時的首要考量。","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？",9,1785170291289]