[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-47-033":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"bank_audit_prac-47-033","47",33,"徵提信託收據為授信副擔保品時，信託占有登記有效期限，應較融資期限至少長多久期間？",[13,14,15,16],"三個月","六個月","九個月","一年",1,"徵授信暨逾期放款查核","以信託收據作為授信副擔保品時,信託占有登記的有效期限必須完整涵蓋整個融資期間,並額外預留緩衝期,規定至少要比融資期限長六個月,故答案為(B)。之所以要多留六個月而非(A)三個月的較短緩衝,是為了因應到期展延、清償作業或處分擔保物所需的時間,確保在債權尚未受償前占有登記始終有效,不會因登記先行到期而使銀行喪失對標的物的擔保與追及效力;若僅與融資期限等長甚至更短,一旦借款到期未清償,擔保基礎即出現空窗。至於(C)九個月與(D)一年雖然更長、對銀行更安全,但並非法定最低要求的期間,考試以規定的下限六個月為準。稽核時應核對登記到期日是否確實較融資到期日至少延後六個月。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",28,1787293935491]