[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-47-079":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","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"credit_prac-47-079","47",79,"依主管機關規定，對於授信資產經評估已無擔保部分，且授信戶積欠本金或利息超過清償期六個月至十二個月者，下列敘述何者正確？",[13,14,15,16],"依分類應屬第三類「可望收回者」","應提列該授信資產債權餘額之 50%作為備抵呆帳及保證責任準備","依分類應屬第二類「應予注意者」","應提列該授信資產債權餘額之 100%作為備抵呆帳及保證責任準備",1,"事後管理及催收","主管機關把授信資產分為五類：正常、應予注意、可望收回、收回困難、收回損失。經評估已無擔保部分，且積欠本金或利息超過清償期六個月至十二個月者，落在第四類收回困難，提列比率為債權餘額的百分之五十，例如餘額 200 萬元，200 萬 × 50% = 100 萬元須提列備抵呆帳及保證責任準備，故 (B) 正確。(A) 第三類可望收回對應的是無擔保部分逾期三個月至六個月，提列一成。(C) 第二類應予注意的逾期期間更短，提列比率僅百分之二。(D) 提列百分之百屬第五類收回損失，須無擔保且逾期超過十二個月。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"credit_prac-45-069","有關逾期放款及催收款轉銷呆帳之規定，下列敘述何者錯誤？",69,{"id":27,"question":28,"qno":29},"credit_prac-45-070","下列何種執行名義所載給付，經實施強制執行而無效果時，法院得發給債權憑證？",70,{"id":31,"question":32,"qno":33},"credit_prac-45-071","支票之執票人對於發票人因聲請法院之和解而中斷時效，則自確定之日起，其請求權消滅時效延長為若干年？",71,{"id":35,"question":36,"qno":37},"credit_prac-45-072","有關法拍所得案款，其分配順序由先而後應為下列何者？ A.關稅 B.強制執行費用 C.土地增值稅 D.權利質權所擔保之債權 E.承攬修繕所生之法定抵押權（針對該工作物）",72,{"id":39,"question":40,"qno":41},"credit_prac-45-073","有關不動產強制執行之流程，下列何者正確？ A.引導查封 B.鑑價 C.詢問底價意見 D.核定拍賣日期",73,{"id":43,"question":44,"qno":45},"credit_prac-45-074","有關「查封」之敘述，下列何者正確？",74,1785146815180]