[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_prac-47-017":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-47-017","47",17,"有關「三資企業」與「三來一補企業」之比較，下列敘述何者錯誤？",[13,14,15,16],"法人資格：前者有，後者無","企業責任：前者為無限責任，後者為有限責任","土地使用權：前者能取得，後者無法取得","融資取得：前者可，後者不可",1,"企業授信","三資企業指中外合資、中外合作與外商獨資經營企業，在當地取得法人資格，投資人以出資額為限負有限責任，可以自己名義取得土地使用權、開立帳戶並向當地銀行融資。三來一補是來料加工、來樣加工、來件裝配及補償貿易的合稱，由外商提供原料設備、中方單位加工收取工繳，沒有獨立法人資格，對外由中方企業出面，責任並非以出資額為限。(B) 把兩者的責任型態說反了：有法人格的三資企業才是有限責任，無法人格的三來一補反而是無限責任，故為錯誤敘述。(A)(C)(D) 分別點出法人資格、土地使用權與融資能力的差異，方向都正確。","hard",[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":10},"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？",1785146814605]