[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-47-032":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"bank_audit_prac","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","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"bank_audit_prac-47-032","47",32,"有關銀行授信債權之消滅時效期間，下列何者正確？",[13,14,15,16],"借款本金：十年","借款利息：十五年","墊款：十五年","借款違約金：五年",2,"徵授信暨逾期放款查核",1,"民法規定一般請求權的消滅時效為十五年,借款本金與銀行為客戶代墊的墊款均屬此類,適用十五年時效;而利息、紅利等一年或不及一年之定期給付債權,則適用五年的短期消滅時效。據此,(C)墊款十五年的敘述正確,故答案為(C)。檢視其餘:(A)借款本金應為十五年而非十年;(B)借款利息屬定期給付應為五年而非十五年;(D)借款違約金一般隨主債權性質認定,本金既為十五年,違約金亦按十五年計而非五年,三者敘述皆有誤。此題核心在區分「一般請求權十五年」與「利息等定期給付五年」兩種時效,並注意時效會因請求、承認或起訴而中斷重新起算,是催收與逾放查核的重要時點概念。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-023","依「中華民國銀行公會會員授信準則」規定，下列何者屬間接授信？",23,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-024","逾期放款除經協議分期償還並依約履行者外，應於何時轉入催收款科目？",24,{"id":32,"question":33,"qno":34},"bank_audit_prac-47-025","下列何者非屬於銀行法第三十三條之一所稱之「有利害關係者」？",25,{"id":36,"question":37,"qno":38},"bank_audit_prac-47-026","銀行對借款人辦理一般營運週轉金貸款，必須明瞭事項下列何者正確？",26,{"id":40,"question":41,"qno":42},"bank_audit_prac-47-027","銀行辦理股票質押授信應注意事項，下列何者錯誤？",27,{"id":44,"question":45,"qno":46},"bank_audit_prac-47-028","依「中華民國銀行公會會員徵信準則」規定，個人在金融機構總授信金額達新臺幣多少元者，應提供個人報稅資料核驗？",28,1787293935485]