[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-45-072":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-45-072","45",72,"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）",[13,14,15,16],"BCEDA","BACED","CDBAE","CBDEA",0,"事後管理及催收",1,"法拍價金的分配先扣共益費用,再依權利性質排序。強制執行費用是為全體債權人共同利益所支出,最優先受償;土地增值稅依稅捐稽徵法優先於一切債權及抵押權,排第二;接著才是擔保物權,承攬修繕就該工作物取得的法定抵押權先於權利質權受償;關稅屬一般稅捐,僅優先於普通債權而次於擔保物權,列於最後,故順序為 B→C→E→D→A。(B) 把關稅提到第二順位,與其僅優先於普通債權的地位不符。(C)(D) 都把土地增值稅排在強制執行費用之前,忽略共益費用應先行扣除的原則。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"credit_prac-45-069","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？",69,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":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？",75,1785146813660]