[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_law-47-043":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-47-043","47",43,"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，有關逾期放款及催收款項之轉銷，下列敘述何者錯誤？",[13,14,15,16],"應經董（理）事會之決議通過，並通知監察人（監事）","應先就提列之備抵呆帳或保證責任準備等項下沖抵，如有不足，得列為當年度損失","如經查明係依授信程序辦理，並依規定辦理覆審追查工作，且無違法失職情事者，仍應追究相關人員之行政責任","外國銀行在台分行得依其總行授權程序處理，並送主管機關備查",2,"授信相關規章(含徵信調查、授信審查及事後管理及催收)",1,"逾期放款及催收款轉銷呆帳,一方面要求程序嚴謹:(A)應經董(理)事會決議通過並通知監察人,(D)外國銀行在台分行得依總行授權程序處理並送主管機關備查;另一方面要求(B)先就已提列的備抵呆帳或保證責任準備項下沖抵,不足部分才列為當年度損失。(C)把責任認定寫反了:承辦人員如經查明確係依授信程序辦理,並依規定完成覆審追查工作,且無違法失職情事,即應免予追究責任,否則人人怕被究責,既不敢承作正常業務,也不敢誠實認列損失。","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？",32,1785154665512]