[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-46-045":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","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_prac-46-045","46",45,"銀行就廠商進口設備，給予之中長期外幣資金融通，屬於下列何項？",[13,14,15,16],"即期信用狀墊款","購料放款","應收承兌票款","機器貸款",3,"外匯授信",1,"(D)進口設備屬資本支出，投資金額大、回收期長，銀行配合設備價款給予的中長期外幣資金融通，實務上歸為機器貸款，還款來源是設備投產後逐年產生的營運現金流，而非單筆交易的貨款，所以還款期限要配合設備的耐用年數分期攤還。(A)即期信用狀墊款是開狀行代進口商墊付即期單據款項的短期墊款，天期以日計。(B)購料放款供原物料採購，屬經常性營運週轉，期限多在一年以內。(C)應收承兌票款是銀行承兌匯票到期前的資產科目，同屬短期貿易融資。三者都無法涵蓋設備投資所需的中長期性質。","medium",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"credit_prac-45-041","「外匯短缺而對外債之支付或匯款限制、禁止」屬下列何種風險？",41,{"id":28,"question":29,"qno":30},"credit_prac-45-042","下列何者係屬銀行之外匯授信業務？",42,{"id":32,"question":33,"qno":34},"credit_prac-45-043","銀行在辦理開發進口信用狀，向客戶收取保險單時，下列何者有瑕疵？",43,{"id":36,"question":37,"qno":38},"credit_prac-45-044","下列何者屬於外匯間接授信項目？",44,{"id":40,"question":41,"qno":10},"credit_prac-45-045","出口商得以下列何種交易方式項下之匯票及單據，向銀行申請承作 FORFAITING 業務？",{"id":43,"question":44,"qno":45},"credit_prac-45-046","Import Factor 買入出口商對進口商之應收帳款債權，所承擔之風險不包括下列何項？",46,1785146814148]