[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-45-018":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-45-018","45",18,"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？",[13,14,15,16],"四分之一","三分之一","三分之二","二分之一",3,"企業授信",1,"公司法第二百四十七條規定,公開發行股票公司公司債之總額,不得逾公司現有全部資產減去全部負債後之餘額;無擔保公司債之總額,則不得逾前項餘額之二分之一,故選 (D)。舉例來說,某公開發行公司資產一千萬元、負債四百萬元,餘額為六百萬元,公司債總額上限即六百萬元,而無擔保公司債上限為六百萬元 × 1\u002F2 = 三百萬元。無擔保公司債沒有擔保品可供優先受償,持有人風險高於有擔保公司債,法律因此把額度壓到餘額的一半,以保護債權人。(A) 四分之一、(B) 三分之一、(C) 三分之二都不是條文所定比率。","medium",[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-45-017","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？",17,1785146813131]