[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-25-016":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-25-016","25",16,"銀行辦理中長期授信，為降低授信風險，通常會訂定特約條款，有關特約條款，下列敘述何者正確？",[13,14,15,16],"「在授信期間內，維持新臺幣三億元以上之淨週轉金」屬於限制條款","「在授信期間內，利息保障倍數不得低於五倍」屬於肯定條款","「在授信期間內，合併債務總額不得逾新臺幣三十億元」屬於否定條款","「在授信期間內，禁止固定資產出售或出租」屬於否定條款",3,"企業授信",1,"(D) 禁止固定資產出售或出租，是要求借款人不得為特定行為，屬於否定條款，敘述正確。固定資產既是營運基礎也常是擔保品，任意處分會同時掏空產能與債權保障，因此以禁止性條款鎖住。(A) 錯在維持三億元以上淨週轉金是要求借款人積極維持財務狀態，屬肯定條款而非限制條款。(B) 錯在利息保障倍數不得低於五倍，是替財務比率設下門檻，屬限制條款而非肯定條款。(C) 錯在合併債務總額不得逾三十億元同樣是對金額設上限的限制條款，並不是全面禁止某項行為的否定條款。","hard",[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？",9,1785170291294]