[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-45-021":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-45-021","45",21,"有關授信人員辦理墊付國內票款業務應注意事項，下列何者錯誤？",[13,14,15,16],"注意有無借票或換票情形","所收客票之發票人不宜過於集中","票據發票人或背書人應為借款戶之原料供應商","以關係人票據辦理融資者，宜視其資信酌予限制其金額",2,"企業授信",1,"墊付國內票款是就借戶銷貨所收到的遠期票據先行墊款,票據來自下游買受人為支付貨款而開立或背書轉讓,因此發票人或背書人應為借款戶的買受人,而不是 (C) 所稱的原料供應商;供應商是借戶付款的對象,手上不會開票給借戶,若出現這種票據,反而要懷疑是借票、換票或融通票,故 (C) 錯誤。(A) 借票、換票會使票據失去交易基礎,必須查核;(B) 客票發票人過度集中,一旦該發票人跳票將全面波及,應予分散;(D) 關係人票據容易自行創造交易、左手開右手收,依其資信酌予限額控管,三者都是正確的注意事項。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"credit_prac-45-002","下列何者不是分析企業經營效能之比率？",{"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？",17,1785146813163]