[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_law-45-048":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","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_law-45-048","45",48,"依信用卡業務機構管理辦法規定，有關辦理逾期帳款之備抵呆帳提列及轉銷，下列敘述何者錯誤？",[13,14,15,16],"當月應繳最低付款金額超過指定繳款期限一個月至三個月者，應提列全部墊款金額百分之十之備抵呆帳","當月應繳最低付款金額超過指定繳款期限三個月至六個月者，應提列全部墊款金額百分之五十之備抵呆帳","當月應繳最低付款金額超過指定繳款期限六個月者，應將全部墊款金額提列備抵呆帳","當月應繳最低付款金額超過指定繳款期限六個月未繳足者，應於該六個月後之三個月內，將全部墊款金額轉銷為呆帳",0,"信用卡、現金卡相關規章",1,"信用卡逾期帳款的備抵呆帳採階梯式提列:當月應繳最低付款金額超過指定繳款期限一個月至三個月者,提列全部墊款金額百分之二;超過三個月至六個月者,提列百分之五十;超過六個月者,應將全部墊款金額提列備抵呆帳。(A) 把第一階從百分之二寫成百分之十,比率與規定不符,故為錯誤敘述。(B)(C) 的百分之五十與全額提列均與規定一致。(D) 講的是轉銷時點:逾六個月未繳足者,應於該六個月後的三個月內全數轉銷呆帳,使呆帳不致長期掛帳而美化資產品質。","hard",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"credit_law-45-046","有關信用卡分期付款交易之期間，以不超過多久為限？",46,{"id":28,"question":29,"qno":30},"credit_law-45-047","有關信用卡發卡業務與收單業務之敘述，下列何者錯誤？",47,{"id":32,"question":33,"qno":34},"credit_law-45-049","有關信用卡收單業務之推廣、徵信、簽約及管理，下列敘述何者錯誤？",49,{"id":36,"question":37,"qno":38},"credit_law-45-050","依「信用卡業務機構管理辦法」規定，下列何者錯誤？",50,{"id":40,"question":41,"qno":26},"credit_law-46-046","依信用卡業務機構管理辦法規定，下列敘述何者錯誤？",{"id":43,"question":44,"qno":30},"credit_law-46-047","依主管機關規定，各信用卡會員機構於特定特約如有提供國內免簽名交易，其單筆最高金額不得超逾新臺幣多少元？",1785146811898]