[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-46-030":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"credit_prac-46-030","46",30,"承兌票據基本上是以下列何者的信用基礎為主？",[13,14,15,16],"發票人","承兌人","借款人","票據之抬頭人",1,"企業授信","匯票經付款人承兌後,承兌人即成為票據的主債務人,依票據法規定應負到期付款之責,連發票人都退居償還義務人的地位。所以銀行承作承兌票據相關業務時,真正評估的是承兌人有沒有能力兌付;銀行承兌匯票之所以流通性高、貼現利率低,靠的正是銀行這個承兌人的信用。(A) 發票人在承兌後只負次順位的償還責任,不是主要信用來源;(C) 借款人未必是票據關係人,那是授信法律關係上的用語;(D) 票據抬頭人即受款人,是收取票款的權利人而非付款義務人,本身並未對票據提供任何信用。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"credit_prac-45-002","下列何者不是分析企業經營效能之比率？",2,{"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？",17,1785146814001]