[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fin_plan_tools-46-010":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"fin_plan_tools","理財規劃人員專業能力測驗——理財工具","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fin_plan_tools-46-010","46",10,"個人投資下列何種金融商品時，其利息所得須課稅？ A.商業本票 B.債券附買回交易 C.證券化商品",[13,14,15,16],"僅 A、B","僅 A、C","僅 B、C","A、B、C",3,"短期投資及信用工具",1,"商業本票的貼現利息、債券附買回(RP)的利息、以及證券化商品的配息，都屬個人的利息所得須課稅，因此A、B、C三者皆須課稅，選(4)。並無任何一項可免稅。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":19},"fin_plan_tools-46-001","在押匯作業中，進口商利用下列哪一種方式清償貨款，對出口商而言風險最高？",{"id":27,"question":28,"qno":29},"fin_plan_tools-46-008","有關理財型房貸之敘述，下列何者正確？",8,{"id":31,"question":32,"qno":33},"fin_plan_tools-46-009","下列何者不屬於貨幣市場之主要交易工具？",9,{"id":35,"question":36,"qno":37},"fin_plan_tools-46-011","甲公司徵得 A 銀行擔任其發行商業本票之保證人，言明保證費率為 0.5%，如發行面額為一千萬元，發行天數為 90 天，則甲公司應支付之保證費為若干？",11,{"id":39,"question":40,"qno":41},"fin_plan_tools-46-012","甲公司於某年 1 月 5 日發行 30 天期商業本票 1,000 萬元，承銷利率為 6.5%，保證費率 0.75%，承銷費率 0.25%，簽證費率 0.03%，請問其發行成本多少元？（取最接近值）",12,{"id":43,"question":44,"qno":45},"fin_plan_tools-47-002","在一般情形下，商業銀行從事押匯業務時，下列何種單證之受益人可持票向任何銀行請求讓購？",2,1783434645730]