[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-risk_mgmt-22-047":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"risk_mgmt","風險管理基本能力測驗——風險管理制度與實務","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"risk_mgmt-22-047","22",47,"甲公司的年度財務數字如下：賒銷產生的營業收入 166 百萬元、營業成本 92 百萬元、營業外收入 5 百萬元、期初應收帳款淨額 13 百萬元、期末應收帳款淨額 28 百萬元，請計算該公司的應收帳款週轉率約為何？",[13,14,15,16],"6.1","8.1","10.1","13.1",1,"商業銀行的信用風險管理","應收帳款週轉率＝賒銷淨額÷平均應收帳款，用來看帳款收現的速度。分子只取賒銷產生的營業收入 166 百萬元，營業成本與營業外收入都不進這個公式；分母取期初與期末的平均數（13＋28）÷2＝20.5 百萬元。相除得 166÷20.5＝8.10 次，最接近 (B)。其餘選項多半來自忘記把應收帳款取期初期末平均、或誤把營業成本當分子，都偏離了公式。授信審核時這個比率若逐年下滑，代表收款轉慢、營運資金被壓在帳上，要留意借戶的資金缺口正在擴大。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"risk_mgmt-20-028","銀行的交易對手發現，衍生性交易明顯不利於自己時，可能選擇「不履約」，稱為下列何種風險？",28,{"id":27,"question":28,"qno":29},"risk_mgmt-20-048","仁愛銀行辦理信用卡業務時，每名好客戶平均每年創造 1,050 元利潤，又知該銀行的再投資報酬率為 5%，過去與這類好客戶平均維持 3 年的往來，請問該銀行延攬一名好客戶可為其創造多少利潤？",48,{"id":31,"question":32,"qno":33},"risk_mgmt-20-049","假設 ARMs 定儲利率指數為 2.5%，銀行承作房貸之成本加碼為 2.55%，企業金融業務有關違約風險之信用等級加碼為 1%，請根據 ARMs 房貸之利率訂價方式，計算房貸利率為何？",49,{"id":35,"question":36,"qno":37},"risk_mgmt-20-055","有關授信案之回收風險，下列敘述何者錯誤？",55,{"id":39,"question":40,"qno":41},"risk_mgmt-20-056","客戶的「直接放款風險」，通常使用下列何者衡量暴露風險？",56,{"id":43,"question":44,"qno":45},"risk_mgmt-21-016","銀行承作中小企業授信時，尋求「中小企業信保基金」給予保證，對於債權銀行的信用風險有何影響？",16,1785146816801]