[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-45-023":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-45-023","45",23,"企業為汰舊換新，或擴充固定資產或進行投資計畫，向銀行申請中長期授信，通常其主要償還來源為何？",[13,14,15,16],"增加週轉金貸款","增加短期借款","淨利加折舊","流動資產之變現所得（即營業收入）",2,"企業授信",1,"中長期授信用於購置機器設備、擴建廠房或投資計畫,資金一次投入後要靠設備在使用年限內逐年產生的效益慢慢回收,因此主要償還來源是 (C) 淨利加折舊,也就是企業每年真正可供運用的營運現金流量。折舊雖列為費用,卻不須支付現金,實質上仍留在企業內部,與稅後淨利合計後正是分年攤還本息的財源,銀行核貸時據以估算合理的償還期間。(A) 增加週轉金貸款與 (B) 增加短期借款都是以債養債,不是真正的還款財源,還會惡化財務結構;(D) 流動資產變現所得對應的是短期週轉金授信的自償來源,並非中長期授信的償還基礎。","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？",17,1785146813181]