[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_prac-46-029":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","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_prac-46-029","46",29,"有關利息保障倍數之敘述，下列何者正確？",[13,14,15,16],"分子為折舊攤銷＋財務費用","分子為稅後純益＋折舊攤銷","分母為財務費用＋稅前純益","分母為財務費用",3,"基礎授信",1,"利息保障倍數衡量企業獲利能否覆蓋利息負擔,公式是(稅前純益＋財務費用)÷財務費用,分母就是財務費用,也就是當期的利息支出。分子之所以要把財務費用加回稅前純益,是因為利息本來就是從盈餘中支付,必須還原成付息前的獲利,才能與利息放在同一基礎上比較。以稅前純益 800 萬元、財務費用 200 萬元為例,(800＋200)÷200 = 5 倍,代表獲利是利息的五倍,倍數愈高償息能力愈強。(A) 與 (B) 的分子錯把折舊攤銷或稅後純益當主體;(C) 則是把分子的內容誤放到分母,關係整個顛倒。","medium",[23,26,29,33,37,41],{"id":24,"question":25,"qno":19},"credit_prac-45-001","有關銀行辦理授信業務應把握之基本原則，下列何者錯誤？",{"id":27,"question":28,"qno":17},"credit_prac-45-003","銀行法對於銀行辦理授信，其有關授信用途與授信期間之規範，下列敘述何者錯誤？",{"id":30,"question":31,"qno":32},"credit_prac-45-004","銀行未於借貸契約中，與借款人議定行使加速條款之事由及效果，恐違反下列何法規？",4,{"id":34,"question":35,"qno":36},"credit_prac-45-006","授信評估五 P 原則中，下列何種因素有「銀行收回貸款之第二道保障」之稱？",6,{"id":38,"question":39,"qno":40},"credit_prac-45-007","外國銀行在中華民國境內設立分行營業，須經中華民國政府的核准許可後，始可開業，此制度屬於下列何者？",7,{"id":42,"question":43,"qno":44},"credit_prac-45-008","依消費者保護法規定，銀行與客戶經由個別磋商之約定事項，其適用之效力為何？",8,1785146813998]