[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_adv_prac-25-045":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-25-045","25",45,"【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編製現金流量表時，下列何者係屬營業活動之現金流出項目？",[13,14,15,16],"對員工及代員工之現金支付","因取得或贖回企業股票而對業主之現金支付","因選擇權合約之現金支付","借入款項之現金償還",0,"企業授信",1,"營業活動現金流量對應的是本業產銷循環，舉凡收取貨款、支付供應商貨款、支付員工薪資與代員工繳納的各項款項、繳納稅捐，都歸營業活動；(A) 對員工及代員工的現金支付正是典型的營業活動現金流出，故為正解。(B) 為取得庫藏股或贖回自家股票而付款給業主，改變的是股本結構，屬籌資活動流出。(D) 償還借入款項同樣屬籌資活動。(C) 因選擇權合約支付的現金，除非該合約持有供交易之用、或用以避險而比照被避險項目分類，否則歸屬投資活動。訣竅：與本業損益有關的走營業，與長期資產有關的走投資，與股東及債權人資金往來有關的走籌資。","medium",[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？",9,1785170291553]