[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-46-035":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-46-035","46",35,"執行 BOT 的五個階段中，訂定契約期所簽訂之 EPC(Engineering Procurement and Construction Contract)，其潛在工程風險由下列何者承擔？",[13,14,15,16],"政府","特許公司","金融機構","承包商",3,"企業授信",1,"EPC 統包合約通常以固定總價、固定工期簽訂,承包商一手包辦設計、採購與施工,相對地也要承擔工程期間的成本超支、工期延誤與施工品質不良等潛在風險。把難以預估的興建風險移轉給最有能力控管的承包商,正是特許公司與銀行願意在興建期投入專案融資的關鍵。(A) 政府在 BOT 架構中負責特許權授予、土地取得與監督,不承擔施工風險;(B) 特許公司雖是業主,但簽 EPC 的目的就是把工程風險外包出去;(C) 金融機構承作的是融資,靠完工保證等機制保障債權,並不直接承受工程施作風險。","medium",[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？",17,1785146814060]