[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_adv_prac-25-027":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"credit_adv_prac","進階授信人員專業能力測驗——授信實務","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"credit_adv_prac-25-027","25",27,"有關三角貿易授信，下列敘述何者錯誤？",[13,14,15,16],"大陸出口，臺灣押匯屬三角貿易","需有 Master L\u002FC 始能開發三角貿易信用狀","O\u002FA 買入，L\u002FC 賣出為三角貿易付款方式之一","L\u002FC 買入，O\u002FA 賣出為三角貿易付款方式之一",1,"外匯授信","開發三角貿易信用狀並非以持有 Master L\u002FC 為必要條件。廠商只要本身有足夠的授信額度，銀行就可逕依其額度開狀給國外供應商；只有在客戶想憑國外買主開來的主信用狀轉開時，才會使用背對背信用狀，故 (B) 的說法過於絕對而錯誤。(A) 貨物自大陸直接運交第三國買主、由臺灣廠商押匯收款，貨物流與資金流分離，正是三角貿易的典型態樣。(C) 對供應商以記帳方式買入、對買主以信用狀方式賣出，以及 (D) 反向的組合，都是實務上常見的三角貿易付款方式搭配。","hard",[22,26,30,33,37,41],{"id":23,"question":24,"qno":25},"credit_adv_prac-23-025","有關進口授信信用狀之修改，應經下列何者同意才生效？",25,{"id":27,"question":28,"qno":29},"credit_adv_prac-23-026","有關出口信用狀週轉金貸款業務，下列敘述何者錯誤？",26,{"id":31,"question":32,"qno":10},"credit_adv_prac-23-027","有關航空提單或郵包收據，下列敘述何者正確？",{"id":34,"question":35,"qno":36},"credit_adv_prac-23-028","下列有關保證函（Letter of Guarantee，簡稱 L\u002FG）與擔保信用狀(Stand-by L\u002FC)之異同比較，下列何者錯誤？",28,{"id":38,"question":39,"qno":40},"credit_adv_prac-23-029","有關應收帳款收買業務(Factoring)，下列敘述何者錯誤？",29,{"id":42,"question":43,"qno":44},"credit_adv_prac-23-030","銀行辦理買入光票時，所應查核事項不包括下列何項？",30,1785170291383]