[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-46-051":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-46-051","46",51,"有關國外應付帳款融資中之 D\u002FA、D\u002FP 項下融資及 O\u002FA 融資業務，下列敘述何者正確？",[13,14,15,16],"擔保品均為信用狀","融資額度及期限須與購料週轉金貸款相同","均不得以外幣貸款方式辦理","交易方式均為賣方先出貨、買方後付款",3,"外匯授信",1,"D\u002FA 承兌交單、D\u002FP 付款交單與 O\u002FA 記帳都是不透過信用狀的交易方式，共同點在於賣方先行裝運出貨，買方於承兌、付款或約定帳期到期後才給付貨款，銀行承作的國外應付帳款融資就是替買方墊付這段期間的貨款，(D)正確。(A)這三種方式根本沒有信用狀，自然談不上以信用狀為擔保，銀行倚靠的是進口商本身的信用。(B)額度與期限應依交易條件、貨款回收天期個案核定，與購料週轉金貸款無須相同。(C)實務上可以外幣貸款方式承作，直接以外幣墊付國外貨款反而更能避免換匯損失。","medium",[23,27,31,35,39,43],{"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":42},"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？",45,{"id":44,"question":45,"qno":46},"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？",46,1785146814206]