[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-trust_prac-61-049":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","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_prac-61-049","61",49,"依金融資產證券化條例規定，受託機構於每營業年度終了後，應就特殊目的信託之信託財產作成下列哪些書表？",[13,14,15,16],"損益表及現金流量表","資產負債表及現金流量表","資產負債表、損益表及現金流量表","資產負債表、損益表、信託財產管理及運用之報告書",3,"金融資產證券化",1,"每營業年度終了後，受託機構須就特殊目的信託財產作成資產負債表、損益表及信託財產管理運用報告書，故選(4)。管理運用報告書可揭露信託財產處理情形，是資產池揭露的核心，不能只有財務三表。","medium",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"trust_prac-60-047","金融資產證券化符合資格之受益人，提出召集受益人會議之請求後，原則上有召集權之人至遲應於幾日內召集受益人會議？",47,{"id":28,"question":29,"qno":30},"trust_prac-60-048","受託機構因辦理金融資產證券化，而向符合主管機關所定條件之特定人私募，其應募人總數不得超過多少人？",48,{"id":32,"question":33,"qno":10},"trust_prac-60-049","特殊目的公司依資產證券化計畫向非特定人公開招募資產基礎證券時，應向下列何者申請核准或申報生效？",{"id":35,"question":36,"qno":37},"trust_prac-60-050","依金融資產證券化條例規定，主管機關於必要時，得委託專門職業及技術人員，就資產信託證券化計畫之執行狀況，檢查受託機構之業務及財務，其費用應由下列何者負擔？",50,{"id":39,"question":40,"qno":41},"trust_prac-60-051","依金融資產證券化條例規定，我國金融資產證券化採特殊目的信託架構者，下列敘述何者正確？",51,{"id":43,"question":44,"qno":45},"trust_prac-60-052","委託人依金融資產證券化條例規定，將金融資產移轉予受託機構時，該金融資產在委託人之會計處理上應屬下列何者？",52,1783417882026]