[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-017":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","c3",{"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-48-017","48",17,"受雇於公民營企業之限制行為能力人，開立下列何種戶頭可由雇主出具證明？",[13,14,15,16],"活期性存款","定期性存款","支票存款","綜合存款",0,"存匯業務查核",1,"限制行為能力人（滿七歲以上的未成年人）辦理法律行為，原則上須經法定代理人的允許或承認。但若其受雇於公民營企業，以自己的勞務換取報酬，就該薪資報酬開立活期性存款帳戶收受薪資，屬於法律容許限制行為能力人獨立處分的範圍，故可由雇主出具在職證明代替法定代理人同意，方便薪資入帳，答案為(A)。至於(B)定期性存款、(C)支票存款、(D)綜合存款，或涉及較高金額與資金運用、或具有簽發票據的信用功能與較高風險，並不適用雇主證明的簡便方式，仍須依一般開戶規定由法定代理人處理。","medium",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-009","有關查核託收票據之處理，下列何者應列為缺失？",9,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-016","對中華民國境內居住之個人，除短期票券之利息外，每次應扣繳稅額不超過新臺幣多少元者，免予扣繳利息所得稅？",16,{"id":32,"question":33,"qno":10},"bank_audit_prac-47-017","有關活期儲蓄存款，下列敘述何者錯誤？",{"id":35,"question":36,"qno":37},"bank_audit_prac-47-018","定期儲蓄存款逾期轉存未滿一年之定期存款，如逾期幾個月以內，得自原到期日起息？",18,{"id":39,"question":40,"qno":41},"bank_audit_prac-47-019","辦理存款作業，接獲法院扣押存款之扣押命令，如扣押存款不足額時，應於接獲該命令幾日內以訴狀或公文向法院聲明異議？",19,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-020","銀行辦理票據掛失止付，通知止付人最遲應於申請後幾日內，提出已為聲請公示催告之證明，否則止付通知失其效力？",20,1787293936292]