[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_law-46-034":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-46-034","46",34,"依據經濟部中小企業發展條例所訂定之「中小企業認定標準」，經常僱用員工數係以勞動部勞工保險局受理事業最近幾個月月投保人數為準？",[13,14,15,16],"十二個月","九個月","六個月","三個月",0,"授信相關規章(含徵信調查、授信審查及事後管理及催收)",1,"中小企業認定標準除了實收資本額或營業額的門檻外，另有經常僱用員工數這條認定路徑，而員工數不是看公司自己造的名冊，是以勞動部勞工保險局受理該事業最近十二個月的月投保人數為準，故選 (A)。採十二個月是為了拉長觀察期、平滑季節性用工的起伏——旺季大量僱用臨時工、淡季縮編，若只看三個月或六個月，同一家公司可能這個月算中小企業、下個月就不算，認定結果隨月份跳動，也容易被刻意調整投保人數操作。(B) 九個月、(C) 六個月、(D) 三個月都不是本標準所定的期間。","hard",[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？",32,1785146812243]