[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-credit_prac-47-032":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_prac-47-032","47",32,"資本支出貸款之主要還款來源為何？",[13,14,15,16],"營業收入","出售資產","銀行新的放款","盈餘及折舊",3,"企業授信",1,"資本支出貸款用於購置機器設備、興建廠房這類長期資產,錢投下去就變成固定資產,不會像原料、存貨那樣在一年內變現,還款只能靠這些資產投產後長期累積的現金,也就是(D)盈餘及折舊。盈餘是資產真正創造的獲利,折舊則是已列為費用卻沒有實際流出的金額,兩者相加接近企業每年可自由運用的營運現金,正是核算還款年限與每期攤還金額的基礎。(A)營業收入尚未扣除進貨、薪資等成本,不等於可用來還款的錢,那是短期週轉金的財源。(B)出售資產等於賣掉生財工具,(C)以新放款還舊債只是把問題往後遞延,都屬非正常的償還來源。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"credit_prac-45-002","下列何者不是分析企業經營效能之比率？",2,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"credit_prac-45-010","下列授信項目何者不是交易性融資？",10,{"id":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"credit_prac-45-016","下列何者非屬企業之速動資產？",16,{"id":44,"question":45,"qno":46},"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？",17,1785146814759]