[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_adv_prac-25-046":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-25-046","25",46,"【案例】有關銀行辦理建築融資，請回答下列問題：\n依借款人之資金用途，銀行可融資之貸款種類，下列敘述何者錯誤？",[13,14,15,16],"為營運如整地、設計、薪資等所需提供週轉金貸款","為營建工程所需，提供履約保證","為取得興建用土地所需，提供購地貸款","為支付地主合建保證金提供貸款",1,"企業授信","依借款人資金用途承作的貸款，是銀行實際撥付款項的直接授信；(B) 的履約保證則是銀行對業主或定作人出具保證，承諾承包商不履約時代負賠償責任，屬於不動用資金的間接授信，並非依資金用途撥貸的貸款種類，故為錯誤選項。(A) 正確，整地、規劃設計、人事薪資等營運支出屬興建過程的週轉需求，以週轉金貸款支應。(C) 正確，取得興建基地所需價款由購地貸款支應，通常以該土地設定抵押。(D) 正確，與地主合建時必須交付的合建保證金，也是推動建案的必要資金支出。分辨關鍵：撥款給借款人使用的是貸款，代負履行責任的是保證。","medium",[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？",9,1785170291560]