[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-45-002":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"credit_prac","初階授信人員專業能力測驗——授信實務","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_prac-45-002","45",2,"下列何者不是分析企業經營效能之比率？",[13,14,15,16],"淨值週轉率","應收帳款週轉率","存貨週轉率","資產收益率",3,"企業授信",1,"經營效能比率又稱活動性比率或週轉率,衡量企業運用資產創造營業額的效率,分子多為銷貨(營業)收入,分母則為各項資產或淨值,數值越高代表資產轉動越快。(A) 淨值週轉率以銷貨淨額除以平均淨值,看股東資本的運用效率;(B) 應收帳款週轉率以賒銷淨額除以平均應收帳款,反映收款速度;(C) 存貨週轉率以銷貨成本除以平均存貨,反映去化速度,三者都屬此類。(D) 資產收益率是稅後淨利除以平均資產總額,分子是利潤而非營業額,測的是每一元資產能賺多少錢,歸類於獲利能力比率,並非經營效能比率,故選 (D)。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"credit_prac-45-005","企業短期償債能力的大小，可由下列何者加以測定？",5,{"id":28,"question":29,"qno":30},"credit_prac-45-010","下列授信項目何者不是交易性融資？",10,{"id":32,"question":33,"qno":34},"credit_prac-45-014","依中小企業信用保證基金規定，間接送保案件應於該基金保證書所載有效期限內核准並動用首筆授信，必要時得申請延長多久？",14,{"id":36,"question":37,"qno":38},"credit_prac-45-016","下列何者非屬企業之速動資產？",16,{"id":40,"question":41,"qno":42},"credit_prac-45-017","銀行辦理墊付國內票款業務所徵提之統一發票，應於下列何聯加蓋「已在 XX 行庫辦理融資」文義之戳記？",17,{"id":44,"question":45,"qno":46},"credit_prac-45-018","依公司法二四七條規定，公開發行股票公司無擔保公司債之總額，不得逾公司現有全部資產減去全部負債後之餘額之多少比率？",18,1785146812945]