[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-bank_audit_prac-47-042":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","c6",{"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-47-042","47",42,"有關債券市場之敘述，下列何者正確？",[13,14,15,16],"債券在店頭市場是以競價方式撮合","債券發行期限均在一年以上","債券市場交易工具不包括無實體公債","債券在集中市場是以議價方式交易",1,"投資業務查核","債券屬於中長期的債務工具,發行期限均在一年以上,發行期限在一年以內的短期債務工具則歸類為貨幣市場的票券而非債券,故(B)敘述正確,答案為(B)。逐項檢視錯誤選項:(A)債券在店頭(櫃檯)市場是以議價方式成交,而非競價撮合;(D)集中市場才採競價方式交易,題目卻說成議價,方向恰好相反;(C)債券市場的交易工具包含無實體公債等登錄形式的債券,並非不包括。理解此題的要點,在於分清資本市場與貨幣市場以「一年」為分界,以及集中市場競價、店頭市場議價這兩種交易機制的差異;無實體(無紙化、登錄)債券已是市場常態,更不會被排除在交易工具之外,查核投資部位時應涵蓋此類登錄債券。","medium",[22,26,30,33,36,39],{"id":23,"question":24,"qno":25},"bank_audit_prac-47-041","商業銀行投資國內及國外各種有價證券，除某些除外項目外，不得超過該銀行所收存款總餘額及金融債券發售額之和的多少比率？",41,{"id":27,"question":28,"qno":29},"bank_audit_prac-47-044","依主管機關規定，有關商業銀行對自用不動產之投資，下列敘述何者錯誤？",44,{"id":31,"question":32,"qno":29},"bank_audit_prac-48-044","下列何者非屬有價證券投資市場之種類？",{"id":34,"question":35,"qno":25},"bank_audit_prac-49-041","商業銀行投資於每一公司股票，新股權利證書及債券換股權利證書之股份總額，不得超過該公司已發行股份總數之多少比率？",{"id":37,"question":38,"qno":10},"bank_audit_prac-49-042","依主管機關規定，對於商業銀行投資於下列何種有價證券，訂有總額限制？",{"id":40,"question":41,"qno":42},"bank_audit_prac-49-043","下列何者非屬貨幣市場交易工具？",43,1787293935589]