[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-46-080":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","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_prac-46-080","46",80,"強制執行案件參與分配經拍定，其法拍所得案款之分配先後順序，下列何者正確？ A.地價稅 B.不動產抵押權所擔保之債權 C.普通債權 D.關稅",[13,14,15,16],"ABDC","DBAC","ADBC","DABC",0,"事後管理及催收",1,"拍賣所得的分配骨幹是：有優先受償規定的稅捐與擔保物權排在普通債權之前，稅捐彼此之間再依法律規定分先後。土地增值稅、地價稅、房屋稅是就該不動產本身課徵的稅，法律明定優先於一切債權及抵押權，所以 A 地價稅排第一；其次才是設定在該不動產上的抵押權所擔保之債權，也就是 B。關稅是就進口貨物課徵，對這筆拍賣的不動產並沒有優先於抵押權的效力，但仍優先於無擔保的普通債權，故 D 排在抵押權之後。最後才輪到 C 普通債權按債權金額比例分配。順序因此是地價稅、抵押債權、關稅、普通債權，即 (A) ABDC。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"credit_prac-45-069","有關逾期放款及催收款轉銷呆帳之規定，下列敘述何者錯誤？",69,{"id":28,"question":29,"qno":30},"credit_prac-45-070","下列何種執行名義所載給付，經實施強制執行而無效果時，法院得發給債權憑證？",70,{"id":32,"question":33,"qno":34},"credit_prac-45-071","支票之執票人對於發票人因聲請法院之和解而中斷時效，則自確定之日起，其請求權消滅時效延長為若干年？",71,{"id":36,"question":37,"qno":38},"credit_prac-45-072","有關法拍所得案款，其分配順序由先而後應為下列何者？ A.關稅 B.強制執行費用 C.土地增值稅 D.權利質權所擔保之債權 E.承攬修繕所生之法定抵押權（針對該工作物）",72,{"id":40,"question":41,"qno":42},"credit_prac-45-073","有關不動產強制執行之流程，下列何者正確？ A.引導查封 B.鑑價 C.詢問底價意見 D.核定拍賣日期",73,{"id":44,"question":45,"qno":46},"credit_prac-45-074","有關「查封」之敘述，下列何者正確？",74,1785146814479]