[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-037":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","c5",{"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-48-037","48",37,"信用狀或修改書中未規定最後裝船日者，銀行將不接受遲於裝運日後多久始向其提示或超過信用狀有效期限之單據？",[13,14,15,16],"七天","十四天","二十一天","三十天",2,"外匯業務查核",1,"依國際商會信用狀統一慣例（UCP）的規定，若信用狀或其修改書中並未特別約定最後裝船日與提示期間，銀行將不接受遲於裝運日後二十一個曆日才向其提示的運送單據，也不接受超過信用狀有效期限提示的單據，故答案為(C)。這二十一天是針對運送單據的標準提示期間，目的是避免出口商延遲交單、確保單據及時流轉。(A)七天與(B)十四天都短於規定，會過度限縮出口商的交單時間；(D)三十天又長於規定。作答時要記住『裝運日後二十一天』這個未約定提示期間時的預設標準，並注意提示同時仍不得逾越信用狀的有效期限。","medium",[23,27,31,35,38,42],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-034","外匯指定銀行辦理新臺幣與外幣間遠期外匯交易，依規定得展期時，應依下列何種匯率重訂展期價格？",34,{"id":28,"question":29,"qno":30},"bank_audit_prac-47-035","銀行受理進口開狀，對非全額結匯案件而以 FOB 或 FCA 貿易條件開狀案件，應洽請進口商辦理保險，且以下列何者為受益人？",35,{"id":32,"question":33,"qno":34},"bank_audit_prac-47-036","外匯指定銀行辦理進口業務，對賣方付息之遠期信用狀於匯票承兌時，應以下列何種會計科目列帳？",36,{"id":36,"question":37,"qno":10},"bank_audit_prac-47-037","有關辦理外幣光票買入業務，下列敘述何者錯誤？",{"id":39,"question":40,"qno":41},"bank_audit_prac-47-038","下列何種情形不得轉開國內信用狀？",38,{"id":43,"question":44,"qno":45},"bank_audit_prac-47-039","結匯案件申報義務人利用網際網路辦理結匯申報，應將與正本相符之相關結匯證明文件傳真予銀行業，該文件妥善保存至少多久？",39,1787293936534]