[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-bank_audit_law-47-024":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_law","銀行內部控制與內部稽核測驗(一般金融)——銀行內部控制與內部稽核法規","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"bank_audit_law-47-024","47",24,"指定銀行於輔導申報人填寫外匯收支或交易申報書之敘述，下列何者錯誤？",[13,14,15,16],"申請人不識字，銀行可代為填寫，惟仍需申報義務人簽名或蓋章","申報義務人結匯性質，與其結匯金額有違常情或與其身分業別不符時，要求申報義務人據實申報，再予受理","申請書之金額及結匯性質填寫錯誤，要求申報人於更改處簽名蓋章","要求申報義務人將結匯性質、匯款（受款）地區國別、證件號碼、地址及電話等填列完整",2,"基本法令及行政規章",1,"依外匯收支或交易申報之作業規範，申報書上之「金額」及「結匯性質」屬核心申報事項，填寫錯誤時應請申報義務人重新填寫申報書，不得就地更改後簽名蓋章，以免留下事後竄改空間，故(C)敘述錯誤。(A)申請人不識字得由銀行代為填寫但仍須申報義務人簽名或蓋章、(B)結匯性質與金額或身分業別有違常情時應要求據實申報再予受理、(D)要求填列完整，均為正確之輔導作法，答案為(C)。","medium",[23,26,29,33,37,41],{"id":24,"question":25,"qno":19},"bank_audit_law-47-001","銀行對遠期匯票或本票，以折扣方式預收利息而購入者，稱為下列何種業務？",{"id":27,"question":28,"qno":17},"bank_audit_law-47-002","某商業銀行之主要股東甲，其家族成員包括甲之父親、甲妻及未成年子女乙、丙均持有該銀行之股份，則在計算主要股東持股時，下列何者之持股不必與甲之持股合併計算？",{"id":30,"question":31,"qno":32},"bank_audit_law-47-003","針對借款人所提質物或抵押物之放款值，下列何者不是銀行覈實決定之依據？",3,{"id":34,"question":35,"qno":36},"bank_audit_law-47-004","依「金融控股公司法」規定，金融控股公司所有子公司對同一法人為授信交易合計達主管機關規定金額或比率者，應於多久期間內，向主管機關申報？",4,{"id":38,"question":39,"qno":40},"bank_audit_law-47-005","依銀行法規定，商業銀行投資非金融相關事業之總額不得超過投資時淨值之百分之多少？",5,{"id":42,"question":43,"qno":44},"bank_audit_law-47-006","依「金融控股公司及銀行業內部控制及稽核制度實施辦法」規定，會計師辦理銀行年度財務報表查核簽證時，受查銀行有下列何項情況可不立即通報主管機關？",6,1787293933069]