[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-48-030":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-48-030","48",30,"在分析現金流量表時，企業之下列何種活動將屬於營業活動之現金流出？",[13,14,15,16],"有價證券增加","應收帳款增加","存貨減少","員工分紅配股改列費用支出",1,"企業授信","以間接法編製現金流量表時，營業活動現金流量是從本期損益出發，再調整營運資金的變動。(B) 應收帳款增加代表營收中有一部分尚未收到現金，必須從損益中減除，屬於營業活動的現金流出。(A) 有價證券增加通常是購買金融資產，一般歸類為投資活動；(C) 存貨減少代表庫存轉為銷貨，資金回籠，屬營業活動的現金流入而非流出；(D) 員工分紅配股改列費用支出，是以發行股票支付，沒有實際現金流出，屬於非現金費用，應加回損益，不構成現金流出。","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？",17,1793070620168]