[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-45-024":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-45-024","45",24,"現金流量表有助於瞭解企業潛在問題。譬如從營業活動來看，有些企業獲利雖好看，但由於下列何種因素，營業活動反呈現金淨流出，不僅影響還款能力，往往還隱藏財務真相？",[13,14,15,16],"增加長期股權投資","向關係人購置固定資產","存貨或應收帳款鉅幅增加","支付股利、董監酬勞、退回資本",2,"企業授信",1,"(C) 存貨或應收帳款鉅幅增加,是損益表獲利亮眼卻營業活動現金淨流出的典型原因。賒銷在出貨時即認列營業收入與利潤,現金卻卡在應收帳款收不回來;生產出來賣不掉的存貨同樣先耗用現金採購原料與支付工資。兩者的增加額在現金流量表上都是營業活動的減項,增幅一大就把帳面淨利吃光,還可能隱藏塞貨、認列虛偽銷貨或呆滯存貨未提列跌價的財務真相,銀行應追查週轉天數是否惡化。(A) 增加長期股權投資與 (B) 向關係人購置固定資產屬投資活動;(D) 支付股利、董監酬勞與退回資本屬籌資活動,都不會使營業活動轉為淨流出。","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？",17,1785146813187]