[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-bank_audit_cf_prac-48-030":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","c9",{"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-48-030","48",30,"短期票券利息所得所採之分離課稅稅率為下列何者？",[13,14,15,16],"10%","15%","20%","25%",0,"票券及證券業務查核",1,"短期票券的利息所得採分離課稅,由扣繳義務人按「10%」稅率就源扣繳,扣完即完稅,不再併入綜合所得,故選 (A)。(B) 15% 是部分金融商品或非居住者適用的其他稅率、(C) 20% 常見於非居住者扣繳、(D) 25% 並非現行規定,皆屬混淆選項。","medium","bank_audit_prac-48-043",[24,28,32,36,40,44],{"id":25,"question":26,"qno":27},"bank_audit_cf_prac-47-029","有關債券市場之敘述，下列何者正確？",29,{"id":29,"question":30,"qno":31},"bank_audit_cf_prac-47-042","辦理債券交易業務時，對客戶以現金給付之交割價款達新臺幣多少元以上者，應查驗確認投資人身分，並留存交易紀錄憑證？",42,{"id":33,"question":34,"qno":35},"bank_audit_cf_prac-47-043","票券商經接受客戶之委託，以行紀或居間買賣短期票券之行為，稱為下列何者？",43,{"id":37,"question":38,"qno":39},"bank_audit_cf_prac-47-044","有關證券商在辦理證券承銷案件時，除先行保留自行認購部分外，其配售方式種類，下列敘述何者錯誤？",44,{"id":41,"question":42,"qno":43},"bank_audit_cf_prac-47-045","有關證券商與發行公司議定之包銷報酬或代銷手續費，分別不得超過包銷有價證券總金額與代銷有價證券總金額之多少百分比？",45,{"id":45,"question":46,"qno":47},"bank_audit_cf_prac-48-028","承銷融資性商業本票發行面額，應以新臺幣多少元為最低單位？",28,1787293941496]