[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-45-016":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-45-016","45",16,"下列何者非屬企業之速動資產？",[13,14,15,16],"存貨","短期投資","現金","應收帳款",0,"企業授信",1,"速動資產又稱酸性測驗資產,是流動資產中變現速度最快、幾乎可立即用於清償短期債務的部分,計算上以流動資產減去存貨與預付費用求得,主要包含 (C) 現金及約當現金、(B) 短期投資這類隨時可在市場出售的有價證券,以及 (D) 應收帳款與應收票據。(A) 存貨必須先經銷售、再經收款兩道程序才能變成現金,期間長短受景氣與產品競爭力左右,帳面價值又常因跌價或呆滯而高估,變現性明顯較差,計算速動比率時要先扣除,故選 (A)。速動比率通常以一比一為衡量基準。","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-45-005","企業短期償債能力的大小，可由下列何者加以測定？",5,{"id":32,"question":33,"qno":34},"credit_prac-45-010","下列授信項目何者不是交易性融資？",10,{"id":36,"question":37,"qno":38},"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":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？",18,1785146813109]