[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-47-051":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-47-051","47",51,"有關進口機器設備資金貸款，下列敘述何者錯誤？",[13,14,15,16],"一般以進口設備款之七成核貸為原則","期限原則上不超過七年","還款來源應來自融資活動之淨流入為佳","為恐投資金額超出預算，可要求資力雄厚之股東出具維護保證契約(Maintenance Agreement)",2,"企業授信",1,"進口機器設備屬資本支出，銀行最看重的還款來源是企業營運創造的現金，也就是營業活動淨現金流入（稅後淨利加回折舊）；靠融資活動淨流入還款等於借新還舊、以債養債，風險不減反增，(C) 有誤。(A) 進口設備款以七成核貸為原則，例如設備款一億元，1 億 × 70% = 7,000 萬元，其餘三成由借款人自備，確保其真有資金投入。(B) 期限原則上不超過七年，與設備耐用年限相稱。(D) 設備投資常有超支風險，要求資力雄厚的股東出具維護保證契約，承諾必要時補足資金或維持一定財務水準，是控管超支的常見設計。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"credit_prac-45-002","下列何者不是分析企業經營效能之比率？",{"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？",17,1785146814929]