[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-48-004":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-48-004","48",4,"淨值週轉率係用以分析授信戶之下列何項能力？",[13,14,15,16],"短期償債能力","財務結構","經營效能","獲利能力",2,"企業授信",1,"淨值週轉率的公式是銷貨淨額÷平均淨值，衡量股東投入的每一元自有資本能創造多少營業額，屬於經營效能比率，也就是活動性或週轉率分析，故選 (C)。經營效能比率的共同特徵是分子為營業額、分母為某項資產或淨值，數值愈高代表資金運轉愈有效率。(A) 短期償債能力看的是流動比率、速動比率；(B) 財務結構看的是負債比率、淨值比率、固定長期適合率等「存量對存量」的比例；(D) 獲利能力看的是純益率、資產報酬率、淨值報酬率，分子是利潤而非營業額，三者都不是淨值週轉率的用途。","easy",[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？",17,1793070619835]