[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-credit_prac-48-046":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","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_prac-48-046","48",46,"賣方遠期信用狀項下，銀行於單據到達時，所列帳之授信科目為下列何者？",[13,14,15,16],"應收信用狀款項","購料放款","應收承兌票款","應收保證款項",2,"外匯授信",1,"賣方遠期信用狀（Seller's Usance）由出口商給予融資期間，信用狀要求遠期匯票，單據到達後由開狀行承兌、到期才付款。承兌後銀行對執票人負有到期付款的主債務，對進口商則取得到期請求償還的權利，因此會計上列為 (C) 應收承兌票款，並以承兌匯票為對應科目。(A) 應收信用狀款項是開發信用狀時、單據尚未到達前使用的或有資產科目；(B) 購料放款適用於買方遠期信用狀，由銀行先付款給賣方再對進口商融資；(D) 應收保證款項是銀行辦理保證業務時的或有科目。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"credit_prac-45-041","「外匯短缺而對外債之支付或匯款限制、禁止」屬下列何種風險？",41,{"id":28,"question":29,"qno":30},"credit_prac-45-042","下列何者係屬銀行之外匯授信業務？",42,{"id":32,"question":33,"qno":34},"credit_prac-45-043","銀行在辦理開發進口信用狀，向客戶收取保險單時，下列何者有瑕疵？",43,{"id":36,"question":37,"qno":38},"credit_prac-45-044","下列何者屬於外匯間接授信項目？",44,{"id":40,"question":41,"qno":42},"credit_prac-45-045","出口商得以下列何種交易方式項下之匯票及單據，向銀行申請承作 FORFAITING 業務？",45,{"id":44,"question":45,"qno":10},"credit_prac-45-046","Import Factor 買入出口商對進口商之應收帳款債權，所承擔之風險不包括下列何項？",1793070620370]