[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-46-003":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-46-003","46",3,"銷貨淨額與資產總額之比率，稱為下列何者？",[13,14,15,16],"資產週轉率","資產收益率","營業利益率","資產獲利率",0,"企業授信",1,"銷貨淨額除以資產總額稱為資產週轉率,衡量企業每投入一元資產能創造多少營業收入,比率愈高代表資產運用效率愈好;授信時常用來判斷借款戶有無閒置資產,或存貨與應收帳款是否積壓過多,並須與同業水準比較才有意義。(B) 資產收益率與 (D) 資產獲利率都是以稅後純益除以資產總額,分子是利潤而非銷貨,衡量的是獲利能力而非運用效率。(C) 營業利益率是營業利益除以銷貨淨額,反映本業的獲利品質,分母是銷貨而非資產,三者都與週轉效率無關。","easy",[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？",17,1785146813753]