[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_cf_prac-48-010":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":23},"bank_audit_cf_prac","銀行內部控制與內部稽核測驗(消費金融)——銀行內部控制與內部稽核","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21,"canonicalId":22},"bank_audit_cf_prac-48-010","48",10,"下列何者非屬出納經管的業務？",[13,14,15,16],"日計表之編製","各種有價證券之保管","幣券及破損券之兌換","辦理現金及票據之收付及保管",0,"出納業務查核",1,"日計表是會計部門編製的報表,不屬出納職掌,故選 (A)。(B)(C)(D) 有價證券保管、幣券及破損券兌換、現金與票據的收付及保管,都是出納經管的核心業務;出納管錢、會計管帳,兩者必須分離互相牽制。","medium","bank_audit_prac-48-010",[24,28,31,35,39,43],{"id":25,"question":26,"qno":27},"bank_audit_cf_prac-47-009","有關查核託收票據之處理，下列何者應列為缺失？",9,{"id":29,"question":30,"qno":10},"bank_audit_cf_prac-47-010","有關出納業務，下列何者無須設簿登記控管？",{"id":32,"question":33,"qno":34},"bank_audit_cf_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":36,"question":37,"qno":38},"bank_audit_cf_prac-47-012","銀行發現偽（變）造、仿造新臺幣券幣時，截留後應檢送下列何單位處理？",12,{"id":40,"question":41,"qno":42},"bank_audit_cf_prac-48-007","下列何者非屬出納業務之常見缺失及查核重點？",7,{"id":44,"question":45,"qno":27},"bank_audit_cf_prac-48-009","銀行櫃員結帳後，現金如發生溢餘時，應以下列何項會計科目列帳？",1787293941249]