[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-fin_plan_tools-48-009":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"fin_plan_tools-48-009","48",9,"下列敘述何者錯誤？",[13,14,15,16],"債券附買回交易指交易商出售債券給客戶，所有權並非永久轉移而是暫時性移轉","法人承作債券附買回交易，利息所得完全免稅","個人承作票券附買回交易，利息所得採分離課稅","客戶承作債券附買回交易之優點，其中包括交易機動性高，客戶得配合本身資金調度所需，指定承作天期",1,"短期投資及信用工具","法人承作債券附買回交易的利息所得仍須課稅並非完全免稅，故（2）錯誤。附買回為所有權暫時移轉、個人票券附買回分離課稅、天期可依資金需求機動指定等敘述都正確。","medium",[22,25,29,32,36,40],{"id":23,"question":24,"qno":17},"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":26,"question":27,"qno":28},"fin_plan_tools-46-008","有關理財型房貸之敘述，下列何者正確？",8,{"id":30,"question":31,"qno":10},"fin_plan_tools-46-009","下列何者不屬於貨幣市場之主要交易工具？",{"id":33,"question":34,"qno":35},"fin_plan_tools-46-010","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",10,{"id":37,"question":38,"qno":39},"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":41,"question":42,"qno":43},"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）",12,1783434646629]