[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-45-005":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-45-005","45",5,"企業短期償債能力的大小，可由下列何者加以測定？",[13,14,15,16],"流動資產與流動負債","負債總額與資本淨值","銷貨淨額與存貨","流動負債與銷貨淨額",0,"企業授信",1,"短期償債能力衡量企業能否在一年內以變現能力較高的資產清償即將到期的債務,核心指標是流動比率(流動資產除以流動負債)與速動比率(速動資產除以流動負債),因此要看的正是 (A) 這一組。流動比率一般以二比一為理想,代表每一元短期債務有兩元流動資產可供支應。(B) 負債總額與資本淨值算出的是負債淨值比,屬財務結構與長期償債能力的範疇;(C) 銷貨淨額與存貨算的是存貨週轉率,測的是存貨去化效率;(D) 流動負債與銷貨淨額並非通用比率,無法據以判斷償債能力,故均非正解。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"credit_prac-45-002","下列何者不是分析企業經營效能之比率？",2,{"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？",18,1785146812969]