[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-48-031":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-48-031","48",31,"銀行與委任人之債權人約定，於委任人不能履行債務時，由銀行代負履行責任之授信業務屬於下列何項？",[13,14,15,16],"承兌","信託","保證","背書",2,"企業授信",1,"保證是銀行接受委任人委託，與委任人之債權人約定，於委任人不能履行債務時由銀行代負履行責任，故選 (C)。銀行出具保證時並未實際撥款，而是以自身信用承擔或有負債，屬於間接授信，常見的有工程押標金、履約保證、預付款保證、發行商業本票或公司債保證等。(A) 承兌是銀行在匯票上簽章，承諾到期付款，對象限於匯票；(B) 信託是委託人將財產移轉給受託人管理處分，不是授信業務；(D) 背書是票據轉讓或擔保付款的行為，與題目所述的代負履行責任約定不同。","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？",17,1793070620190]