[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_law-45-041":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"credit_law","初階授信人員專業能力測驗——授信法規","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_law-45-041","45",41,"有關銀行轉銷呆帳，下列敘述何者錯誤？",[13,14,15,16],"應經董（理）事會決議通過，並通知監察人（監事）","催收款經主管機關或金融檢查機構要求轉銷者，應即予轉銷","逾清償期二年之催收款，經催收仍未收回者，應於扣除估計可收回部分後轉銷呆帳","債務人破產程序未完成前，催收款不得轉銷",3,"授信相關規章(含徵信調查、授信審查及事後管理及催收)",1,"催收款轉銷呆帳的法定事由,包括債務人因解散、逃匿、和解、破產之宣告或其他原因,致債權之全部或一部不能收回。(D) 把時點延後到破產程序完成,與規定不符:只要法院已宣告破產、可預見債權無法足額收回,銀行即應於扣除估計可收回部分後轉銷,不必等程序終結,故為錯誤敘述。(A) 轉銷須經董(理)事會決議通過並通知監察人(監事),是內部控制與課責要求;(B) 經主管機關或金融檢查機構要求轉銷者應即辦理;(C) 逾清償期二年經催收仍未收回者應轉銷,均為明文規定。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"credit_law-45-027","依台灣票據交換所規定，同一負責人不同公司戶與負責人個人名義之退票紀錄如何計算？",27,{"id":28,"question":29,"qno":30},"credit_law-45-028","有關徵信報告之敘述，下列何者錯誤？",28,{"id":32,"question":33,"qno":34},"credit_law-45-029","下列何者非屬銀行得酌情免辦徵信之授信？",29,{"id":36,"question":37,"qno":38},"credit_law-45-030","依「關係企業合併營業報告書關係企業合併財務報表及關係報告書編製準則」規定，關係企業合併財務報表附註應就控制公司與從屬公司分別揭露重大或有事項等相關資訊，但從屬公司之總資產及營業收入均未達控制公司各該項金額多少比率者，得免予揭露？",30,{"id":40,"question":41,"qno":42},"credit_law-45-031","有關「集團企業」之具體定義及界定範圍，下列何者錯誤？",31,{"id":44,"question":45,"qno":46},"credit_law-45-032","依「中華民國銀行公會會員授信準則」規定，下列何者為直接授信？",32,1785146811817]