[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-risk_mgmt-20-005":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"risk_mgmt","風險管理基本能力測驗——風險管理制度與實務","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"risk_mgmt-20-005","20",5,"財富管理處的處長，每個月領取的薪資費用應如何歸屬？",[13,14,15,16],"此薪資費用是轄下理財等四個部門的間接成本","此薪資費用是財富管理處的間接成本","此薪資費用是轄下理財等四個部門的直接成本","此薪資費用不宜當作轄下任何部門的直接成本或間接成本",0,"風險管理原理",1,"判斷直接或間接,關鍵在能不能明確歸屬到特定成本標的。處長是財富管理處的最高主管,薪資可直接歸屬到財富管理處這個層級,對本處而言是直接成本,所以(B)說是本處的間接成本並不正確。但處長同時督導轄下理財等四個部門,薪資無法指認是為哪一個部門而發生,必須依人力、業績或工時等基礎分攤下去,對這四個部門來說就是不折不扣的間接成本,故(A)正確。(C)誤把不可歸屬的費用當成部門直接成本;(D)乾脆不分攤,會讓部門損益低估成本、績效評估失真,也不可取。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":19},"risk_mgmt-20-001","面對風險問題的態度，下列何者錯誤？",{"id":27,"question":28,"qno":29},"risk_mgmt-20-002","有關間接成本的會計科目與分攤，下列敘述何者錯誤？",2,{"id":31,"question":32,"qno":33},"risk_mgmt-20-003","銀行分行（營業單位）主要的收入來源，不包括下列何者？",3,{"id":35,"question":36,"qno":37},"risk_mgmt-20-004","下列何者不屬於「責任中心體系」的分類要素？",4,{"id":39,"question":40,"qno":41},"risk_mgmt-20-041","有關風險管理體質的檢視步驟，下列何者正確？",41,{"id":43,"question":44,"qno":19},"risk_mgmt-21-001","下列何者屬於銀行的表外非衍生性業務？",1785146815383]