[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-trust_law-62-031":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-62-031","62",31,"有關信託業之盈餘分配，下列敘述何者錯誤？",[13,14,15,16],"信託業於完納一切稅捐後，應先提存百分之三十為法定盈餘公積","法定盈餘公積未達資本總額前，其最高現金盈餘分配，不得超過資本總額之百分之十五","法定盈餘公積已達其資本總額時，其最高現金盈餘分配，不得超過資本總額之百分之三十","除法定盈餘公積外，信託業得依章程規定或經股東會決議，提列特別盈餘公積",2,"信託業法",1,"信託業之法定盈餘公積已達資本總額時,即解除現金盈餘分配之限制,並非仍受不得超過資本總額百分之三十之限制,故第三項敘述錯誤為答案。完納稅捐後先提百分之三十為法定盈餘公積、未達資本總額前現金分配不得逾百分之十五、得另提特別盈餘公積,均屬正確。","hard",[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？",26,1783417880288]