[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-45-030":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-45-030","45",30,"下列何種財務結構較為穩健？",[13,14,15,16],"自有資本比率 55%，固定長期適合率 100%，淨值報酬率 20%","自有資本比率 45%，固定長期適合率 120%，淨值報酬率 20%","自有資本比率 35%，固定長期適合率 125%，淨值報酬率 20%","自有資本比率 40%，固定長期適合率 110%，淨值報酬率 20%",0,"企業授信",1,"自有資本比率為淨值除以資產總額,越高代表舉債越少、抗景氣波動的能力越強;固定長期適合率為固定資產除以淨值加長期負債,以不超過 100% 為原則,越低表示長期性資產越是全由長期資金支應。淨值報酬率四者同為 20%,可直接排除。(A) 自有資本比率 55% 為四者最高,固定長期適合率 100% 也剛好守住門檻,故選 (A)。(B) 45%、(C) 35%、(D) 40% 的自有資本比率都較低,固定長期適合率 120%、125%、110% 又都超過 100%,顯示部分固定資產靠短期資金購置,結構較弱。","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？",17,1785146813256]