[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-bank_audit_prac-47-069":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","c10",{"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-47-069","47",69,"依「信用卡業務機構管理辦法」規定，當月應繳最低付款金額超過指定繳款期限一個月至三個月者，發卡機構應提列全部墊款金額多少比率之備抵呆帳？",[13,14,15,16],"2%","10%","50%","100%",0,"消費金融業務查核",1,"依信用卡業務機構管理辦法,發卡機構應按持卡人逾期期間分類提列備抵呆帳:當月應繳最低付款金額超過指定繳款期限一個月至三個月者,屬應注意的第二類,應提列全部墊款金額百分之二的備抵呆帳,故答案為(A)。隨逾期期間拉長,提列比率遞增:逾期三個月至六個月者須提百分之五十、逾期六個月以上者須提百分之百,以充分反映回收可能性下降的信用損失。因此(B)百分之十、(C)百分之五十、(D)百分之百都對應不同的較長逾期區間,而非一至三個月這一段。掌握此題須記住信用卡逾期的三段式提列2、50、100與對應的一至三個月、三至六個月、六個月以上區間。稽核信用卡業務時,應查核帳齡分類與提列比率是否正確、有無延遲認列逾期而少提備抵的情形。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-064","下列何者不是消費金融產品？",64,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-065","稽核人員對於消費金融業務之查核，可利用之輔助工具，下列何者較不具相關性？",65,{"id":32,"question":33,"qno":34},"bank_audit_prac-47-067","發卡機構受理信用卡申請時，正卡申請人及附卡申請人年齡至少各須滿幾歲？",67,{"id":36,"question":37,"qno":38},"bank_audit_prac-47-070","有關信用卡帳務作業，下列敘述何者錯誤？",70,{"id":40,"question":41,"qno":42},"bank_audit_prac-47-071","有關消費金融產品之特性，下列敘述何者錯誤？",71,{"id":44,"question":45,"qno":46},"bank_audit_prac-47-072","下列何者非屬影響消費金融業務之主要因素？",72,1787293935937]