[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-45-017":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-45-017","45",17,"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？",[13,14,15,16],"存根聯","扣抵聯","收執聯","通知聯",0,"企業授信",1,"墊付國內票款是憑借戶銷貨產生的遠期客票與統一發票撥貸,銀行為防止同一筆交易憑證重複向不同金融機構融資,徵提發票時會在 (A) 存根聯加蓋「已在 XX 行庫辦理融資」的戳記。蓋在存根聯的原因是該聯由開立發票的借戶自行保存、留供帳務與稅務查核,也是各家銀行日後徵提查核時必然調閱比對的一聯,蓋在此處才發揮得了警示與勾稽作用。(C) 收執聯與 (B) 扣抵聯都交付買受人作為進項憑證及扣抵稅額之用,不在借戶手上,銀行無從管控;(D) 通知聯並非本項業務徵提查核的對象,故均非正解。","hard",[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-45-016","下列何者非屬企業之速動資產？",16,{"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？",18,1785146813114]