[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-46-033":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-46-033","46",33,"銀行對企業辦理墊付國內票款融資最高額度之核定，可依下列何項公式核算作為參考？",[13,14,15,16],"全年內銷金額 ÷（應收帳款＋應收票據）× 墊付成數","〔全年內銷金額－（應收帳款＋應收票據） 〕× 墊付成數","（全年內銷金額 ÷ 週轉次數）× 墊付成數－其他行庫辦理票據融資金額","全年內銷金額×週轉次數 × 墊付成數－其他行庫辦理票據融資金額",2,"企業授信",1,"墊付國內票款的額度,關鍵在先估出企業手上經常有多少未到期票款。全年內銷金額除以週轉次數,得到平均在外的應收票款餘額,乘上墊付成數即為可承作總量,最後扣掉其他行庫已辦的票據融資金額,以免重複融資超貸。以全年內銷 6 億元、週轉 6 次、墊付八成、他行已辦 2,000 萬元為例:60,000÷6 = 10,000 萬元,10,000×0.8－2,000 = 6,000 萬元。(A) 以內銷金額除以應收款得到的是週轉率而非金額;(B) 相減沒有意義;(D) 改乘週轉次數會把餘額灌大數倍。","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？",17,1785146814033]