[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-48-035":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-48-035","48",35,"經營情形良好之借款企業，其中長期授信的償還來源為下列何項？",[13,14,15,16],"現金增資款","營業活動之淨現金流入","處分閒置資產","處分長期投資",1,"企業授信","中長期授信用於購置設備、擴建廠房等長期投資，還款期間長達數年，經營良好的企業應以每年營運所產生的資金逐期償還本息，也就是 (B) 營業活動之淨現金流入，包含淨利加回折舊等非現金費用後的營運現金流量，這也是中長期授信被稱為現金流量型授信的原因。(A) 現金增資款屬籌資活動，取決於股東意願與市場時機，並非經常性的償還來源；(C) 處分閒置資產與 (D) 處分長期投資屬投資活動，是一次性收入，多在營運不佳時才用來救急，不是正常的還款來源。","easy",[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？",17,1793070620221]