[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-trust_law-60-043":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"trust_law","信託業業務人員信託業務專業測驗——信託法規","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_law-60-043","60",43,"信託業之會計處理原則係由下列何者報請主管機關核定？",[13,14,15,16],"會計師同業公會","銀行商業同業公會","信託業本身","信託業商業同業公會",3,"信託業法",1,"信託業的會計處理原則涉及全體業者一致性，依信託業法規定係由中華民國信託業商業同業公會擬訂後報請主管機關核定。故答案為信託業商業同業公會。會計師公會、銀行公會並非法定擬訂主體，也不是由個別信託業自行報請，重點在專屬的信託業同業公會統一擬訂。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"trust_law-60-021","信託業之組織，除經主管機關許可兼營信託業務者外，以下列何者為限？",21,{"id":28,"question":29,"qno":30},"trust_law-60-022","信託業得辦理下列何種信託業務？",22,{"id":32,"question":33,"qno":34},"trust_law-60-023","銀行辦理信託業務必須優先適用下列何種法律？",23,{"id":36,"question":37,"qno":38},"trust_law-60-024","信託業辦理以開發為目的之土地信託經下列何者之同意，得以信託財產借入款項？",24,{"id":40,"question":41,"qno":42},"trust_law-60-025","有關信託業具運用決定權信託財產之規定，下列何者正確？",25,{"id":44,"question":45,"qno":46},"trust_law-60-026","依信託業法規定，下列何者不是信託業之利害關係人？",26,1783417879515]