[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-risk_mgmt-21-003":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-21-003","21",3,"有關銀行財務處的直接成本和間接成本管理，下列敘述何者錯誤？",[13,14,15,16],"財務處轄下資金調撥部經理的薪水，是該部的直接成本","財務處轄下資金調撥部經理的薪水，是上級單位財務處的直接成本","財務處處長的薪水，是轄下資金調撥部的直接成本","財務處處長的薪水，是財務處的直接成本",2,"風險管理原理",1,"直接成本與間接成本的分界,在於該筆費用能否直接歸屬到被衡量的責任中心,而不是職位高低。資金調撥部經理領的薪水,人就在該部門,對該部是直接成本;把層級往上看,財務處包含資金調撥部,這筆薪水同樣可以直接歸屬到財務處,所以 (A)(B) 都成立。處長的薪水直接歸屬於財務處本身,(D) 也正確。(C) 的方向反了:處長屬於上級單位,他的薪水對下轄的資金調撥部而言無法直接歸屬,只能依人力、業務量等基礎分攤下去,性質上是需要分攤的間接成本,不是直接成本,故為錯誤敘述。","medium",[23,26,29,32,36,40],{"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":17},"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？",{"id":30,"question":31,"qno":10},"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？",{"id":33,"question":34,"qno":35},"risk_mgmt-20-004","下列何者不屬於「責任中心體系」的分類要素？",4,{"id":37,"question":38,"qno":39},"risk_mgmt-20-005","財富管理處的處長，每個月領取的薪資費用應如何歸屬？",5,{"id":41,"question":42,"qno":43},"risk_mgmt-20-041","有關風險管理體質的檢視步驟，下列何者正確？",41,1785146815881]