[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-47-045":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","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_prac-47-045","47",45,"下列何項不適合作為進口機器設備貸款之償還來源？",[13,14,15,16],"稅後淨利","折舊","保留於企業內之現金","出售該筆進口之機器",3,"外匯授信",1,"進口機器設備貸款屬中長期的資本支出授信,機器買回來是要投入生產、逐年產生效益的,還款自然要靠這台機器創造的長期現金:(A)稅後淨利代表機器投產後真正賺到的錢,(B)折舊是已計入成本卻未實際流出的金額,兩者相加即為每年可用於償還本息的營運現金,(C)保留於企業內未分配的現金則是額外的緩衝。(D)出售該筆進口的機器,等於把生財工具賣掉來還錢,產能與獲利基礎同時消失,不但違背貸款的原始用途,也意味著投資計畫已經失敗,只能算是最後不得已的處分程序,絕非核貸時所設定的正常償還來源。","medium",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"credit_prac-45-041","「外匯短缺而對外債之支付或匯款限制、禁止」屬下列何種風險？",41,{"id":28,"question":29,"qno":30},"credit_prac-45-042","下列何者係屬銀行之外匯授信業務？",42,{"id":32,"question":33,"qno":34},"credit_prac-45-043","銀行在辦理開發進口信用狀，向客戶收取保險單時，下列何者有瑕疵？",43,{"id":36,"question":37,"qno":38},"credit_prac-45-044","下列何者屬於外匯間接授信項目？",44,{"id":40,"question":41,"qno":10},"credit_prac-45-045","出口商得以下列何種交易方式項下之匯票及單據，向銀行申請承作 FORFAITING 業務？",{"id":43,"question":44,"qno":45},"credit_prac-45-046","Import Factor 買入出口商對進口商之應收帳款債權，所承擔之風險不包括下列何項？",46,1785146814876]