[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_law-46-027":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-46-027","46",27,"依「中華民國銀行公會會員徵信準則」規定，銀行對依會計師法受下列何種處分之會計師所簽發之財務報表查核報告，自處分日起一年內如准予採用，應註明採用之原因並審慎評估？",[13,14,15,16],"受處分不得簽證上市公司者","受處分除名者","受處分停止執行業務者","受處分警告或申誡者",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,"中華民國銀行公會會員徵信準則對受懲戒的會計師採輕重分流：受警告或申誡屬較輕的處分，其所簽發的財務報表查核報告並非一律不能用，銀行若在處分日起一年內仍要採用，必須註明採用之原因並審慎評估，把判斷過程留下軌跡，故選 (D)。(B) 除名與 (C) 停止執行業務屬重懲，會計師已喪失或暫時喪失執業資格，查核報告的公信力不復存在，徵信時不予採用，而不是註明原因就能過關。(A) 不得簽證上市公司是特定範圍的資格限制，不是本項規定所處理的態樣。此條用意在提醒徵信人員對簽證品質存疑時提高警覺。","hard",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"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？",{"id":27,"question":28,"qno":29},"credit_law-45-028","有關徵信報告之敘述，下列何者錯誤？",28,{"id":31,"question":32,"qno":33},"credit_law-45-029","下列何者非屬銀行得酌情免辦徵信之授信？",29,{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",32,1785154664883]