[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-25-017":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-25-017","25",17,"有關中長期授信的特點，下列敘述何者錯誤？",[13,14,15,16],"中長期授信也被稱為「資產轉換型授信」","企業所需之經常性週轉金有循環使用被長期固定化之性質，屬中長期週轉資金貸款的範疇","銀行以「事前」之現金流量分析為參考依據","中長期授信案件，其總金額達新臺幣二億元者，應另加送現金流量預估表",0,"企業授信",1,"資產轉換型授信講的是短期授信，因為存貨與應收帳款會在營業循環中自行轉換成現金而自償；中長期授信的還款來自往後各年度盈餘與折舊所產生的現金流量，屬現金流量型授信，故 (A) 錯誤。(B) 經常性週轉金長期沉澱於營運中無法回收，具有被長期固定化的性質，實務上歸入中長期週轉資金貸款。(C) 銀行核貸時只能依事前編製的預估現金流量判斷還本付息能力，事後結果無從先知。(D) 金額達新臺幣二億元的中長期案件，依徵信規範應另加送現金流量預估表，以檢視各期的資金缺口。","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？",9,1785170291317]