[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-46-039":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-46-039","46",39,"中長期授信常訂有寬限期(Grace Period)，通常於寬限期內，借款人得以下列何項方式辦理？",[13,14,15,16],"只還本金，利息掛帳","不繳利息，只還本金","不還本金，利息掛帳","只繳利息，不還本金",3,"企業授信",1,"寬限期是中長期授信在初期給借款人的緩衝安排,約定期間內只按期繳付利息、暫不攤還本金,等寬限期屆滿再開始分期償還本金或本息。這樣設計是為了配合工程興建、機器安裝到量產這段還沒有收入的空窗期,或購屋族初期負擔較重的階段,先降低每期的現金流出壓力。(A) 只還本金而利息掛帳,等於讓利息滾入債權變成隱藏呆帳,銀行不會允許;(B) 不繳利息只還本金與寬限期的用意正好相反;(C) 本息都不繳、利息掛帳形同全額展延,授信品質立即惡化,銀行僅在債務協商等特殊情況才可能同意。","easy",[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？",17,1785146814098]