[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-45-069":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","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_prac-45-069","45",69,"有關逾期放款及催收款轉銷呆帳之規定，下列敘述何者錯誤？",[13,14,15,16],"轉銷呆帳後，債權並未消滅","主管機關或金融檢查機關要求轉銷者，應即轉銷","應先經監察人同意","應先沖抵備抵呆帳，如有不足，始得列為當年度損失",2,"事後管理及催收",1,"逾期放款及催收款轉銷呆帳,依主管機關訂定的資產評估辦法,應經董(理)事會決議通過並通知監察人,監察人扮演的是受通知與事後監督的角色,並非事前的同意權人,(C) 因此錯誤。(A) 轉銷呆帳只是會計上把帳面債權沖銷,債權本身並未消滅,銀行仍應繼續追索,日後收回即列為呆帳收回。(B) 主管機關或金融檢查機關要求轉銷者,銀行應即轉銷,並提報最近一次董事會備查,不得延宕。(D) 轉銷時先沖抵已提列的備抵呆帳,提列不足的部分才列為當年度損失,順序不可顛倒。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"credit_prac-45-070","下列何種執行名義所載給付，經實施強制執行而無效果時，法院得發給債權憑證？",70,{"id":28,"question":29,"qno":30},"credit_prac-45-071","支票之執票人對於發票人因聲請法院之和解而中斷時效，則自確定之日起，其請求權消滅時效延長為若干年？",71,{"id":32,"question":33,"qno":34},"credit_prac-45-072","有關法拍所得案款，其分配順序由先而後應為下列何者？ A.關稅 B.強制執行費用 C.土地增值稅 D.權利質權所擔保之債權 E.承攬修繕所生之法定抵押權（針對該工作物）",72,{"id":36,"question":37,"qno":38},"credit_prac-45-073","有關不動產強制執行之流程，下列何者正確？ A.引導查封 B.鑑價 C.詢問底價意見 D.核定拍賣日期",73,{"id":40,"question":41,"qno":42},"credit_prac-45-074","有關「查封」之敘述，下列何者正確？",74,{"id":44,"question":45,"qno":46},"credit_prac-45-075","依民事訴訟法規定，簡易訴訟程序對於財產權訴訟之第二審判決，如因上訴所得受之利益，不逾新臺幣多少元者，不得上訴？",75,1785146813619]