[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_law-115-2-032":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sec_law","證券商業務員資格測驗——證券交易相關法規與實務","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_law-115-2-032","115-2",32,"融券的成本包括：",[13,14,15,16],"交易稅","融券手續費","證券商手續費","選項(A)(B)(C)皆是",3,"有價證券買賣、集中保管與融資融券",1,"融券賣出並非零成本：(A) 賣出時仍須依成交金額繳納證券交易稅，(B) 向證券商或證券金融事業借券要支付融券手續費，(C) 委託買賣本身還要付證券商手續費，三項都是實際發生的支出，故 (D) 為正解。除此之外，融券還須繳交融券保證金，並可能負擔標借費與現金股利補償等費用，投資人若只計算股價價差就評估報酬，往往會高估實際獲利。理解重點在於融券是先借後賣的操作，既有交易端的稅費，也有借券端的費用，兩類成本要分開認列。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_law-114-3-020","某證券商淨值為一億元，自辦融資融券對某一證券融資總金額不得超過多少？",20,{"id":28,"question":29,"qno":30},"sec_law-114-3-021","證券金融事業發行商業本票之總額，不得超過該事業淨值之幾倍？",21,{"id":32,"question":33,"qno":34},"sec_law-114-3-023","依「證券交易法」規定，下列何者得以帳簿劃撥方式為之？",23,{"id":36,"question":37,"qno":38},"sec_law-114-3-035","有關證券金融事業辦理轉融通業務之規定，下列何者正確？",35,{"id":40,"question":41,"qno":42},"sec_law-114-3-036","有關借券，下列何者錯誤？",36,{"id":44,"question":45,"qno":46},"sec_law-114-3-050","證券商為自行辦理有價證券買賣融資融券業務，下列何者正確？",50,1785904140454]