[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_law-48-041":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-48-041","48",41,"銀行對資產負債表內及表外之授信資產，應按「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」第 3 條及第 4 條規定確實評估，提足備抵呆帳及保證責任準備。下列敘述何者錯誤？",[13,14,15,16],"第 1 類授信資產債權餘額扣除對於我國政府機關之債權餘額後之 1%","第 2 類授信資產債權餘額之 2%","第 3 類授信資產債權餘額之 10%","第 4 類授信資產債權餘額之 100%",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,"同辦法第五條規定，備抵呆帳及保證責任準備的最低提列標準為：第一類授信資產債權餘額扣除對我國政府機關債權餘額後之百分之一、第二類百分之二、第三類百分之十、第四類百分之五十、第五類全部。(D)把第四類「收回困難者」寫成百分之百，與規定的百分之五十不符，故為錯誤敘述。(A)、(B)、(C)的比率都與條文一致。記憶時抓住「一、二、十、五十、一百」的階梯，風險愈高覆蓋愈厚，只有第五類收回無望者才須全額提列。","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？",32,1793070616618]