[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-25-030":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","c3",{"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-25-030","25",30,"有關應收帳款收買業務(Factoring)，下列敘述何者正確？",[13,14,15,16],"Factoring 買入出口商對進口商之應收帳款債權後，而承擔對進口商的信用風險","本項業務係指金融機構買斷出口商依信用狀簽發之遠期匯票及單據","Export factor 應對進口商辦理徵信審核，以核定承作額度","本項業務係向進口商收款，故由進口商向 Export factor 申請額度",0,"外匯授信",1,"應收帳款收買的核心是承購商買斷賣方對買方的帳款債權；在無追索權承購下，買方到期不付款的信用風險由承購商承擔，賣方不必回補，(A) 因此正確，這也是出口商用它取代信用狀的主要誘因。(B) 錯，買斷信用狀項下的遠期匯票及單據屬於福費廷，Factoring 承作的是 O\u002FA、D\u002FA 這類非信用狀的記帳交易。(C) 錯，對進口商徵信、核給買方額度並承擔其信用風險的是進口地的 Import factor，Export factor 面對的是本地出口商。(D) 錯，申請額度、負擔手續費的是賣方即出口商，進口商只是被收款的對象。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"credit_adv_prac-23-027","有關航空提單或郵包收據，下列敘述何者正確？",27,{"id":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":10},"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？",1785170291407]