[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-47-033":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-47-033","47",33,"通常下列何項因素會導致公司雖然經營虧損但仍具相當之還本付息能力？",[13,14,15,16],"存貨金額大","折舊金額大","長期投資金額大","應收帳款金額大",1,"企業授信","折舊雖然列為費用、會壓低帳面損益,卻不是真的把現金付出去,買設備的錢在購置當期就已付訖。因此(B)折舊金額大的公司,即使損益表顯示虧損,只要虧損數小於折舊數,營運活動仍有淨現金流入,還本付息能力就可能維持,資本密集的製造業、航運業常見這種情形,授信時應把稅後損益加回折舊,才看得到真實的償債能力。(A)存貨金額大反而代表資金積壓,賣不掉就成呆料。(C)長期投資金額大表示資金被綁在被投資公司,配不配息不由自己決定。(D)應收帳款金額大只是債權尚未收現,還有倒帳風險,三者都不會讓虧損的公司多出現金。","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？",17,1785146814763]