[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-trust_law-62-040":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","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_law-62-040","62",40,"依信託業會計處理原則規定，信託業對於信託財產不具有運用決定權者，其信託資產之續後評價得以何者入帳？",[13,14,15,16],"最高價格","平均成本","最低價格","入帳成本",3,"相關行政規章與函令",1,"依信託業會計處理原則,信託業對信託財產不具運用決定權者,其信託資產之續後評價得以入帳成本入帳,因此類信託由委託人自行指示運用、信託業僅為執行,無須逐期以市價評價,故答案為入帳成本。最高價格、平均成本、最低價格均非該原則所定之評價基礎。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"trust_law-60-040","有關信託業辦理信託業務，得交付受益權書面證明文件予受益人之情形，下列何者錯誤？",{"id":27,"question":28,"qno":29},"trust_law-60-041","信託業辦理政黨政治團體財產信託期間，應於每屆營業年度終了後幾個月內辦理委託人名稱及信託財產之種類等公告？",41,{"id":31,"question":32,"qno":33},"trust_law-60-042","有關信託受益權轉讓之敘述，除法令另有規定外，下列何者錯誤？",42,{"id":35,"question":36,"qno":37},"trust_law-61-002","依土地登記規則規定，信託以遺囑為之者，如遺囑未指定遺囑執行人時，原則上應由下列何者辦理信託登記？",2,{"id":39,"question":40,"qno":41},"trust_law-61-028","我國已有金融機構甲成功的將其可產生現金流量之房屋貸款之債權及其擔保物權，依金融資產證券化條例規定，將其資產移轉與本身以外之信託業乙，以發行有價證券之方式銷售與投資人，下列敘述何者正確？",28,{"id":43,"question":44,"qno":45},"trust_law-61-036","A 銀行國際金融業務分行經核准辦理「外幣特定金錢信託投資國外有價證券業務」時，該項業務應於下列何者列帳登載？",36,1783417880385]