[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_prac-48-002":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-48-002","48",2,"為測驗緊急清償短期負債之能力及流動資本之地位，而將變現能力較弱之資產剔除，以供緊急償債之分析比率為下列何者？",[13,14,15,16],"流動比率","速動比率","應收帳款週轉率","流動資產週轉率",1,"企業授信","速動比率又稱酸性測驗比率，公式為速動資產÷流動負債，速動資產是流動資產扣除存貨與預付費用後的部分。存貨須經銷售、收款兩道程序才變得成現金，預付費用根本無法變現，剔除後只留下現金、短期投資與應收款項，最能檢驗企業緊急清償短期負債的能力，故選 (B)。(A) 流動比率以全部流動資產除以流動負債，沒有剔除變現力弱的資產；(C) 應收帳款週轉率衡量收款速度；(D) 流動資產週轉率衡量流動資產創造營收的效率，兩者都屬經營效能比率，與緊急償債分析無關。","easy",[22,25,29,33,37,41],{"id":23,"question":24,"qno":10},"credit_prac-45-002","下列何者不是分析企業經營效能之比率？",{"id":26,"question":27,"qno":28},"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":30,"question":31,"qno":32},"credit_prac-45-010","下列授信項目何者不是交易性融資？",10,{"id":34,"question":35,"qno":36},"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":38,"question":39,"qno":40},"credit_prac-45-016","下列何者非屬企業之速動資產？",16,{"id":42,"question":43,"qno":44},"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？",17,1793070619822]