[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_law-45-042":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-45-042","45",42,"依「銀行資產評估損失準備提列及逾期放款催收款呆帳處理辦法」規定，逾期放款轉入催收款科目，下列敘述何者錯誤？",[13,14,15,16],"逾期放款應於清償期屆滿六個月內轉入催收款科目","逾期放款轉入催收款項者，應停止計息","催收款係指經轉入催收款科目之各項放款及其他授信款項","逾期放款僅本金得轉入催收款，未收清之應收利息不得併同轉入",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,"逾期放款應於清償期屆滿六個月內轉入催收款科目,轉入後即停止計息,避免帳上繼續累積收不到的利息而虛增盈餘、掩蓋資產品質惡化。(D) 說只有本金得轉入、未收清的應收利息不得併同轉入,與規定相反:轉列催收款時,尚未收清的應收利息應一併轉入同一科目列管並據以提列備抵,故為錯誤敘述。(A) 六個月的轉列期限、(B) 轉入後停止計息、(C) 催收款係指經轉入催收款科目的各項放款及其他授信款項,三者都與辦法一致。","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？",32,1785146811825]