[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-48-025":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-48-025","48",25,"銀行審理透支業務之注意事項，下列何者錯誤？",[13,14,15,16],"借款人須財務優良且具自律精神","借戶係以透支額度供一般營運週轉使用","不得移用於應收帳款或存貨之融資","應配合借戶業務量及銀行往來情形核給額度",1,"企業授信","透支是銀行准許支票存款戶在約定額度內超額支用，隨借隨還，用途不特定、沒有對應的交易單據，適合用於臨時性、短期的資金調度，不宜作為一般營運週轉的長期性資金來源，故 (B) 錯誤；一般營運週轉應以短期週轉金貸款處理。(A) 透支缺乏交易基礎控管，借戶必須財務優良且具自律精神，否則容易長期滯欠，正確；(C) 應收帳款或存貨的融資有專屬授信工具，不得移用透支，正確；(D) 額度應配合借戶業務量及與銀行往來情形核給，避免浮濫，正確。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"credit_prac-45-002","下列何者不是分析企業經營效能之比率？",2,{"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？",17,1793070620085]