[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-47-037":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-47-037","47",37,"企業為避免資金以短支長所採行改善財務結構的方式，下列敘述何者錯誤？",[13,14,15,16],"增加盈餘","增加現金股利發放","現金增資","將短期放款改為中長期放款",1,"企業授信","以短支長是指用短期借款去支應廠房、機器這類長期資產,借款到期時資產還沒回收,只能不斷展期,一旦銀行縮手就爆發資金缺口。要改善,方向不外乎把長期資金補進來或把負債期限拉長:(A)增加盈餘使自有資金逐年累積,(C)現金增資直接引進股東的長期資金,(D)把短期放款改為中長期放款,則讓還款期限與資產的回收期相配。(B)增加現金股利發放的效果剛好相反,盈餘以現金流出企業,自有資金與現金部位同時減少,長期資金的缺口只會擴大,財務結構更加惡化,故屬錯誤的做法。","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？",17,1785146814800]