[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-47-003":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"credit_prac-47-003","47",3,"資本淨值與資產總額之比率（資本比率）可測得企業自有資本占資產總額之比重，藉以查看企業之健全性如何，該比率以多少左右為合理？",[13,14,15,16],"25%","50%","75%","100%",1,"企業授信","資本比率等於資本淨值除以資產總額，衡量全部資產當中有多少是股東自己出的錢，比率越高財務結構越紮實、承受景氣波動的能力越強，教材以 50% 左右為合理水準，也就是自有資本與負債各撐一半。低於這個水準代表舉債偏重、利息負擔壓縮獲利；高過頭雖然安全，卻可能是財務槓桿運用不足，股東報酬率被稀釋。(A) 25% 表示四分之三的資產靠借來的錢支應，負債比率高達 75%，授信上要留意償債壓力。(C) 75% 過度保守。(D) 100% 等於完全沒有負債，現實中極少見，也不符合適度運用他人資金創造報酬的原則。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"credit_prac-45-002","下列何者不是分析企業經營效能之比率？",2,{"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？",17,1785146814495]