[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-026":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","c4",{"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-48-026","48",26,"依「中華民國銀行公會會員授信準則」規範，下列何者屬直接授信？",[13,14,15,16],"保證","承兌","透支","開發國內外信用狀",2,"徵授信暨逾期放款查核",1,"依中華民國銀行公會會員授信準則的分類，授信可分為直接授信與間接授信。直接授信是銀行以其資金直接貸與借款人使用，(C)透支即屬此類，銀行允許存戶在存款餘額之外於約定額度內動支資金，等於直接把款項交付客戶運用，故答案為(C)。反觀(A)保證、(B)承兌、(D)開發國內外信用狀，銀行提供的是信用擔保或付款承諾，由銀行對第三人承擔擔保或到期付款責任，只有在特定條件成就、客戶未履約時銀行才實際墊款，並非一開始就把資金交給借款人，因此都歸類為間接授信。判別關鍵在於銀行是否『直接把資金貸出』給借款人使用。","easy",[23,27,31,35,38,42],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":10},"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？",{"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？",28,1787293936415]