[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-trust_law-63-043":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"trust_law-63-043","63",43,"依信託業會計處理原則規定，原則上信託資產與信託負債之認列及評價方式為何？",[13,14,15,16],"依委託人指示列帳","依一般公認會計原則","依受益人指示列帳","視案件不同呈報主管機關核定",1,"相關行政規章與函令","信託業會計處理原則規定，信託資產與信託負債的認列及評價，除該原則另有規定外，依一般公認會計原則辦理，讓信託帳的財務資訊有一致、可比較的標準，故選 (B)。(A) 依委託人指示與 (C) 依受益人指示列帳，會讓同一信託業的帳務各行其是，失去客觀性；(D) 個案呈報主管機關核定，不符合會計處理應有的一致準則，主管機關也不會逐案核定列帳方式。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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？",40,{"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？",36,1793070569143]