[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-46-025":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-46-025","46",25,"銀行辦理買方委託承兌，必須明瞭之事項與辦理下列何項貸款相同？",[13,14,15,16],"貼現","墊付國內應收款項","一般營運週轉金貸款","開發國內信用狀",2,"企業授信",1,"買方委託承兌是銀行對買方,也就是進貨的一方提供信用融通,銀行承兌後屆期必須無條件付款,而向買方收回款項所倚賴的並不是某一批貨物銷售後的特定回收,而是買方整體營運所產生的現金。因此徵審重點與一般營運週轉金貸款相同:看營業規模、資金缺口、財務結構與整體償還能力,再核給可循環使用的額度。(A) 貼現與 (B) 墊付國內應收款項,都是對賣方以其持有的應收票據或帳款為基礎的自償性融資,審核重心在票據與交易對手信用;(D) 開發國內信用狀有單據流程可資控管,著眼於個別交易本身。","hard",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"credit_prac-45-002","下列何者不是分析企業經營效能之比率？",{"id":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"credit_prac-45-010","下列授信項目何者不是交易性融資？",10,{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"credit_prac-45-016","下列何者非屬企業之速動資產？",16,{"id":43,"question":44,"qno":45},"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？",17,1785146813964]