[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-46-038":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-46-038","46",38,"在辦理計畫可行性評估的過程中，下列何項非為評估計畫自償率之因素？",[13,14,15,16],"投入之金額","產出之期限","利息支出","折現率",2,"企業授信",1,"自償率評估的是投資計畫本身賺得的現金流量能不能回收所投入的資金,作法是把各期營運淨收益依折現率折算成現值,再與投入資金的現值相比。因此必要因素是投入之金額、產出之期限也就是收益發生的年期,以及反映資金時間價值與風險的折現率,三者缺一不可。利息支出屬於資金結構決定的財務成本,與計畫本身能創造多少現金無關;若把它算進去,同一個計畫只要換一種融資組合就會得出不同自償率,反而失去衡量計畫優劣的客觀基準,所以不列為評估因素。","medium",[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？",17,1785146814082]