[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-trust_prac-63-019":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","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"trust_prac-63-019","63",19,"有關信託交易報告書、對帳單及信託財產之報告，下列敘述何者錯誤？",[13,14,15,16],"受託人應於接受信託財產時作成財產目錄","信託事務之對帳單不得以電子檔案方式交付委託人及受益人","受託人每年至少定期一次作成信託財產報告送交委託人及受益人","交易報告書得以成交通知書等方式為之",1,"其他相關信託實務","信託法第31條規定，受託人除應於接受信託時作成信託財產目錄外，每年至少定期一次作成信託財產目錄，並編製收支計算表，送交委託人及受益人，故(A)(C)正確。(D)信託業處理交易後應提供交易報告書，實務上得以成交通知書等方式為之，亦正確。(B)錯誤：信託事務的對帳單並不限於紙本，經委託人同意後，得以電子檔案方式交付委託人及受益人，以配合數位化作業並節省成本，故(B)稱不得以電子檔案方式交付，為本題答案。","medium",[22,26,30,33,36,40],{"id":23,"question":24,"qno":25},"trust_prac-60-018","依據信託財產評審委員會之組織及評審規範，對於受託人就信託財產具有運用決定權之信託，信託財產評審委員會評審時，其信託財產交付金額達新臺幣伍仟萬元以上者，其抽查比率不得低於多少？",18,{"id":27,"question":28,"qno":29},"trust_prac-60-076","依境外基金管理辦法規定，於國內募集或銷售之境外基金從事衍生性商品交易，持有未沖銷部位價值之總金額，至多不得超過該基金淨資產價值之多少比率？",76,{"id":31,"question":32,"qno":17},"trust_prac-61-001","依「信託業建立非專業投資人商品適合度規章應遵循事項」規定，信託業辦理客戶風險承受等級分類與商品風險等級適合度之適配評估作業時，如有下列何種情形應予以婉拒？ A.客戶婉拒提供相關資訊 B.客戶年齡超過 60 歲 C.客戶風險承受等級評估結果超過半年 D.客戶要求購買超過其風險承受等級之商品",{"id":34,"question":35,"qno":10},"trust_prac-61-019","有關生前契約信託之敘述，下列何者錯誤？",{"id":37,"question":38,"qno":39},"trust_prac-61-021","依信託法規定，受託人除應於接受信託時作成信託財產目錄外，每年至少定期一次作成信託財產目錄，並編製下列何種報表送交委託人及受益人？",21,{"id":41,"question":42,"qno":43},"trust_prac-61-037","下列何者係為釐清信託財產與受託人自有財產之關係以確保交易之安全？",37,1793070572624]