[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-45-078":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"credit_prac-45-078","45",78,"依主管機關規定，授信案件屆期未還時，除符合特殊規定要件外，超過到期日多久以上應即列報為逾期放款？",[13,14,15,16],"二個月","三個月","六個月","一年",1,"事後管理及催收","主管機關訂定的資產評估辦法明定,積欠本金或利息超過清償期三個月者,應列報為逾期放款;另外雖未超過三個月,但已向主、從債務人訴追或處分擔保品者,同樣應予列報。三個月是統一的列報基準,銀行不得以協商中、客戶口頭承諾還款等理由拖延認列,以免掩蓋資產品質惡化。(A) 二個月尚在觀察期間,不是法定門檻。(C) 六個月與逾期放款轉入催收款的時點有關,並非逾期放款的起算標準。(D) 一年更遠遠超過,若延到一年才列報,備抵呆帳提列與財報揭露都會嚴重失真。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"credit_prac-45-074","有關「查封」之敘述，下列何者正確？",74,1785146813712]