[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_prac-60-025":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"trust_prac","信託業業務人員信託業務專業測驗——信託實務","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_prac-60-025","60",25,"有關企業員工持股信託，下列敘述何者正確？ A.員工中途退出領回信託財產時，應予課所得稅 B.於契約終止時，信託財產僅得折算為金錢方式返還",[13,14,15,16],"僅 A","僅 B","AB 皆對","AB 皆錯",3,"金錢信託",1,"AB皆錯，選(4)。A錯：員工中途退出領回的信託財產本金非屬所得，不再課所得稅（配息等已於分配時課過）。B錯：契約終止時信託財產得以股票等原狀返還，不限折算金錢返還，員工可選擇領回實物。","hard",[23,26,30,33,37,41],{"id":24,"question":25,"qno":19},"trust_prac-60-001","依「信託業從事廣告、業務招攬及營業促銷活動應遵循事項」規定，信託業辦理共同信託基金業務，以基金績效作為廣告者，同一基金績效達多久以上者始能刊登，成立滿幾年者，應以最近三年全部績效為圖表或曲線表示？",{"id":27,"question":28,"qno":29},"trust_prac-60-002","銀行辦理特定金錢信託投資國外有價證券業務係屬信託業法所定之何種業務？",2,{"id":31,"question":32,"qno":17},"trust_prac-60-003","委託人在銀行以特定金錢信託投資共同基金時，一般除負擔申購手續費外，尚須負擔下列何種費用？",{"id":34,"question":35,"qno":36},"trust_prac-60-004","張三至銀行辦理特定金錢信託投資境外基金業務，則該特定之投資標的係由下列何者指示？",4,{"id":38,"question":39,"qno":40},"trust_prac-60-005","有關銀行辦理特定金錢信託投資國外有價證券業務，下列敘述何者錯誤？",5,{"id":42,"question":43,"qno":44},"trust_prac-60-006","委託人以特定金錢信託方式投資國外有價證券，因相關法令修正致投資標的不符規定時，下列敘述何者錯誤？",6,1783417880925]