[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-25-044":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","c2",{"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-25-044","25",44,"【案例】有關銀行對於企業授信案件辦理徵信之作業，請回答下列問題：\n銀行對於徵信作業文件之徵取，下列敘述何者錯誤？",[13,14,15,16],"辦理無追索權應收帳款承購業務，如買方有承諾付款時，得酌情辦理賣方徵信","徵取他行存款之十足擔保授信案件，得酌情免徵取徵信文件","在臺無住所之外國人，如 Moody’s 評等在 BBB-以上等級者，得比照海外或 OBU 分行做法，酌情索取相關資料配合辦理徵信","辦理應收帳承購業務之買方，該買方額度免計入授信金額達新臺幣 3,000 萬元，應徵提會計財務報表查報告之金額中",1,"企業授信","(B) 錯在「他行」兩個字。得酌情免徵徵信文件的十足擔保，限於以本行存單、存款等由本行自行控管的標的設質；他行存款的異動與設質效力銀行無從即時掌握，仍應依規定徵取徵信文件辦理徵信。(A) 正確，無追索權應收帳款承購的還款來源主要繫於買方，買方既已承諾付款，對賣方的徵信自可酌情簡化。(C) 正確，在臺無住所的外國人若取得國際信評機構投資等級以上評等，得比照海外分行或國際金融業務分行的作法，酌情索取資料配合辦理徵信。(D) 正確，應收帳款承購買方的額度性質特殊，不計入應徵提會計師財務報表查核報告的授信金額門檻。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"credit_adv_prac-23-006","下列敘述何者錯誤？",6,{"id":35,"question":36,"qno":37},"credit_adv_prac-23-007","有關短期授信性質，下列敘述何者錯誤？",7,{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",9,1785170291549]