[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-risk_mgmt-22-006":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-22-006","22",6,"假設財務處轄下有資金調撥等三個部別，若要探討財務處長每月領取的薪資費用如何歸屬，則下列方法何者正確？",[13,14,15,16],"此薪資費用是財務處的間接成本","此薪資費用是財務處轄下資金調撥等三個部別的直接成本","此薪資費用是財務處轄下資金調撥等三個部別的間接成本","此薪資費用不宜當作財務處轄下任何部別的直接或間接成本",2,"風險管理原理",1,"直接成本指能明確而且合乎經濟效益地追溯到某一成本標的的費用；無法單獨歸屬、必須依合理基礎分攤的，則是間接成本。財務處長管的是整個處，薪資是為轄下三個部別共同服務而發生，無法指認哪一部用掉多少，因此對各部別而言屬於間接成本，須以人力或工時等動因分攤，(C)正確。(A)站在財務處這個層級，處長薪資是可直接歸屬的直接成本。(B)把直接與間接顛倒了。(D)無法直接歸屬並不等於不能分攤，部門損益仍須合理承擔。","medium",[23,26,29,33,37,41],{"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":32},"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":34,"question":35,"qno":36},"risk_mgmt-20-004","下列何者不屬於「責任中心體系」的分類要素？",4,{"id":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"risk_mgmt-20-041","有關風險管理體質的檢視步驟，下列何者正確？",41,1785146816452]