[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-45-020":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"credit_prac-45-020","45",20,"銀行辦理墊付票款業務，對於票據交易內容之查核，下列何者應特別注意瞭解？",[13,14,15,16],"發票人或背書人與買受人一致","已融資之統一發票常有註銷之紀錄","交易憑證所載內容與借戶經營業務具關聯性","銷貨統一發票金額未逾報稅金額",1,"企業授信","墊付國內票款最大的風險是虛偽交易與重複融資,因此 (B) 已融資的統一發票常出現註銷紀錄,是必須特別追查的警訊——借戶把已向銀行辦理融資的發票事後申請作廢或註銷,往往代表該筆銷貨根本不存在,或交易已被取消而票款不會進來,甚至可能是同一批貨反覆開票取得資金。(A) 發票人或背書人與買受人一致、(C) 交易憑證內容與借戶營業項目具關聯性、(D) 銷貨發票金額未超過報稅金額,描述的都是交易正常、憑證相符的狀態,是查核後應該看到的合理結果,而非需要特別留意的異常徵兆,故選 (B)。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"credit_prac-45-002","下列何者不是分析企業經營效能之比率？",2,{"id":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"credit_prac-45-010","下列授信項目何者不是交易性融資？",10,{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"credit_prac-45-016","下列何者非屬企業之速動資產？",16,{"id":43,"question":44,"qno":45},"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？",17,1785146813140]