[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_law-48-029":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-48-029","48",29,"依中華民國銀行公會會員徵信準則規定，除最近 1 年內新設立之授信戶外，有關銀行辦理授信時所徵提會計師查核簽證之財務報表，下列敘述何者錯誤？",[13,14,15,16],"企業總授信金額達新臺幣三千萬元以上者應徵提","辦理本票保證不論金額多寡均應徵提","會計師受處分停止執行業務者，其簽發之財務報表查核報告自處分日起五年內不予採用","會計師受處分除名者，其簽發之財務報表查核報告自處分日起不予採用",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,"依銀行公會會員徵信準則第十八條,會計師受停止執行業務處分者,其簽發之財務報表查核報告是「自處分日起於受處分停止執行業務期間內」不予採用,以停業期間為限,並非固定五年,故 (C) 為錯誤敘述。(D) 受除名處分者,其查核報告自處分日起不予採用,正確;受警告或申誡屬較輕處分,一年內如准予採用,應註明採用原因並審慎評估。(A) 企業總授信金額達新臺幣三千萬元以上、(B) 辦理本票保證依法須取得會計師查核簽證之財務報表,依同條規定都應徵提會計師財務報表查核報告,兩者正確。","hard",[23,27,31,34,38,42],{"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":10},"credit_law-45-029","下列何者非屬銀行得酌情免辦徵信之授信？",{"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？",32,1793070616449]