[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-trust_prac-61-027":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"trust_prac-61-027","61",27,"企業員工持股信託契約終止時，有關信託財產之返還，下列敘述何者錯誤？",[13,14,15,16],"得以折算金錢方式返還","信託財產返還時，應課贈與稅","得以信託財產現狀返還","得選擇部分股票部分金錢方式返還",1,"金錢信託","員工持股信託多為自益信託(委託人兼受益人),終止時將財產返還原受益人並非無償移轉,故不課贈與稅,(2)錯誤。返還得以現狀、折算金錢或部分股票部分金錢方式為之。","medium",[22,25,29,33,37,41],{"id":23,"question":24,"qno":17},"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":26,"question":27,"qno":28},"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":30,"question":31,"qno":32},"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？",3,{"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？",6,1783417881817]