[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-45-022":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-45-022","45",22,"編製現金流量表時，有關交易活動之敘述，下列何者錯誤？",[13,14,15,16],"處分固定資產為投資活動","營業收入為營業活動","購買庫藏股票為籌資活動","現金增資為投資活動",3,"企業授信",1,"現金增資是公司向股東募集資金、增加實收資本,屬於與股東及債權人之間的資金籌措行為,在現金流量表上歸類為籌資活動,而非 (D) 所稱的投資活動,故 (D) 錯誤。三類活動的區分標準是:營業活動與本業損益有關,(B) 營業收入的收現即屬之;投資活動涉及非流動資產與長期投資的取得與處分,(A) 處分固定資產所收價款正是投資活動流入;籌資活動則涵蓋現金增資、發行公司債、舉借與償還借款、發放現金股利及 (C) 購買庫藏股票,庫藏股是把資金退還股東,屬籌資活動流出,三者敘述均正確。","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？",17,1785146813171]