[{"data":1,"prerenderedAt":79},["ShallowReactive",2],{"chapter-risk_mgmt-c2":3},{"examName":4,"chapter":5,"questions":10},"風險管理基本能力測驗——風險管理制度與實務",{"name":6,"sort":7,"count":8,"slug":9},"信用評等制度",2,18,"c2",[11,16,20,24,28,32,36,41,45,48,51,54,58,62,65,69,73,76],{"id":12,"qno":13,"question":14,"session":15},"risk_mgmt-20-009",9,"有關企業信用地位下滑之徵兆，下列敘述何者錯誤？","20",{"id":17,"qno":18,"question":19,"session":15},"risk_mgmt-20-012",12,"丁公司 2024 年 12 月 31 日的流動資產為 90,381 萬元、長期投資 33,422 萬元、固定資產 207,005 萬元、流動負債 41,189 萬元、長期負債 29,000 萬元、淨值或股東權益 261,754 萬元，請問該公司的固定長期適合率為多少？",{"id":21,"qno":22,"question":23,"session":15},"risk_mgmt-20-014",14,"有關受評公司資本結構之長期償債能力，下列何者不宜當作主要衡量指標？",{"id":25,"qno":26,"question":27,"session":15},"risk_mgmt-20-015",15,"公司債等級之決定因素，攸關「定量分析」時，下列何者最為重要？",{"id":29,"qno":30,"question":31,"session":15},"risk_mgmt-20-047",47,"依據銀行公會公佈之大型企業信用評等表，其評分構面不包括下列何者？",{"id":33,"qno":34,"question":35,"session":15},"risk_mgmt-20-050",50,"有關 Moody’s 對公司債等級的定量分析，下列敘述何者正確？ A.主要指標為利息保障倍數 B.主要指標為經營效能 C.次要指標為短期償債能力，財務指標是負債比率與財務槓桿比率 D.次要指標為長期償債能力，用以判斷公司是否舉債過多",{"id":37,"qno":38,"question":39,"session":40},"risk_mgmt-21-010",10,"企業金融業務之放款利率＝基準利率＋風險加減碼，有關風險加減碼的涵蓋項目，下列何者錯誤？","21",{"id":42,"qno":43,"question":44,"session":40},"risk_mgmt-21-011",11,"有關信用評等制度的設置功能，下列何者錯誤？",{"id":46,"qno":18,"question":47,"session":40},"risk_mgmt-21-012","甲企業在 2024 年 12 月 31 日的流動資產為 85,951 萬元，其中現金及約當現金 35,664 萬元、應收票據及帳款淨額 28,180 萬元、存貨 10,968 萬元、預付費用 125 萬元、其他流動資產 11,014 萬元。負債總額 79,219萬元，除長期負債 38,030 萬元外，其餘為流動負債，請問該公司的速動比率為何？（四捨五入取最接近值）",{"id":49,"qno":22,"question":50,"session":40},"risk_mgmt-21-014","Moody’s 採取由上而下(Top-Down) 的評估方式，檢視受評公司的風險等級。所謂由上而下的評估方式，係指下列何者？",{"id":52,"qno":26,"question":53,"session":40},"risk_mgmt-21-015","有關標準普爾公司的信用評等制度，下列敘述何者錯誤？",{"id":55,"qno":56,"question":57,"session":40},"risk_mgmt-21-019",19,"銀行公會針對中小型企業的信用評分，使用財務狀況、經營管理，以及產業特性暨展望三項構面，其評分比重分別為何？",{"id":59,"qno":60,"question":61,"session":40},"risk_mgmt-21-038",38,"有關信評機構之評估過程，針對受評公司之財務分析的評定敘述，下列何者錯誤？",{"id":63,"qno":30,"question":64,"session":40},"risk_mgmt-21-047","乙公司 2024 年度損益表的主要會計科目為：營業收入 166,228 萬元、營業成本 92,304 萬元、營業費用 13,384萬元、利息費用 1,858 萬元、處分固定資產損失 99 萬元、匯兌損失 33 萬元，請問該公司的財務費用率為多少？",{"id":66,"qno":67,"question":68,"session":40},"risk_mgmt-21-051",51,"有關評等模型的建置方法，下列敘述何者錯誤？",{"id":70,"qno":22,"question":71,"session":72},"risk_mgmt-22-014","穆迪信評公司將短期別債券之信用等級分為 Prime-1、Prime-2、Prime-3 以及 Not-Prime。請問其中 Not- Prime 類似於長期債券何項信用等級以下？","22",{"id":74,"qno":26,"question":75,"session":72},"risk_mgmt-22-015","有關信用等級的移轉矩陣，下列敘述何項不符合此理論？",{"id":77,"qno":34,"question":78,"session":72},"risk_mgmt-22-050","依據標準普爾信用評等機構之觀點，下列哪些指標可以衡量受評公司之現金流量是否足夠？ A.營業利益\u002F營業收入 B.長短期借款\u002F總資產 C. (正常營業活動的現金流量+利息費用)\u002F利息費用 D.借款的還本期限",1785146815217]