[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-47-035":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-47-035","47",35,"有關短期週轉金貸款之主要還款財源，下列何者非屬之？",[13,14,15,16],"營業收入","折舊","盈餘","流動資產變現",1,"企業授信","短期週轉金貸款期間多在一年以內,還款靠的是營業循環本身:進貨、生產、銷貨、收現,一輪跑完錢就回來了。因此(A)營業收入、(D)存貨與應收帳款等流動資產變現,以及(C)本期營運賺得的盈餘,都是正常的還款財源,銀行核給額度時也是按營業額與營業週轉天數推算需求。(B)折舊是固定資產分年攤提的費用,反映的是長期資產的耗用,金額每年固定、與這一輪營業循環無關;實務上把折舊列入還款來源的是中長期的資本支出貸款,搭配盈餘一起計算還本付息能力,並非短期週轉金貸款的財源。","easy",[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？",17,1785146814776]