[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-009":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","c2",{"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-48-009","48",9,"銀行櫃員結帳後，現金如發生溢餘時，應以下列何項會計科目列帳？",[13,14,15,16],"其他應收款","其他應付款","雜項收入","其他收入",1,"出納業務查核","櫃員每日結帳後若清點發現現金溢餘，因款項來源尚未查明、日後可能須退還給客戶或另有歸屬，故應先以具負債性質的『其他應付款』科目暫時掛帳，故答案為(B)。(A)其他應收款屬資產科目，適用於現金短少（不足）須向他人求償的情形，方向相反，並不適用於溢餘；(C)雜項收入與(D)其他收入都是收入科目，若一發生溢餘就逕行列為收入，會在原因未明前先行虛增當期收益，並不妥當。正確做法是先掛其他應付款，待查明原因後再依實際情形沖轉或轉列適當科目。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"bank_audit_prac-47-010","有關出納業務，下列何者無須設簿登記控管？",10,{"id":27,"question":28,"qno":29},"bank_audit_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":31,"question":32,"qno":33},"bank_audit_prac-47-012","銀行發現偽（變）造、仿造新臺幣券幣時，截留後應檢送下列何單位處理？",12,{"id":35,"question":36,"qno":37},"bank_audit_prac-47-013","自動櫃員機之補鈔作業，應以下列何種方式處理，以符合內部牽制？",13,{"id":39,"question":40,"qno":41},"bank_audit_prac-47-014","下列何者非屬金融機構出納業務之範圍？",14,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-015","下列何者非屬有價證券？",15,1787293936198]