[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-48-039":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-48-039","48",39,"進口廠商應清償多少墊款，銀行始得同意辦理即期信用狀擔保提貨？",[13,14,15,16],"二分之一","三分之一","四分之一","全部",3,"外匯業務查核",1,"即期信用狀項下，因貨款於單據到達時即已到期，銀行往往先行墊付款項。當進口廠商在正式贖單前，希望先憑銀行擔保而提早提貨（俗稱擔保提貨）時，銀行須待進口廠商清償全部墊款後，才會同意辦理擔保提貨，以免貨物先行放行、廠商卻未付清款項，使銀行承擔既收不到錢又失去貨權的風險，故答案為(D)。(A)二分之一、(B)三分之一、(C)四分之一都只是部分清償，銀行對未償還的墊款餘額仍暴露於信用風險，不符即期信用狀擔保提貨的要求。判別重點在於即期狀屬『貨款已到期』，因此必須全額清償墊款，銀行才肯出具擔保提貨。","medium",[23,27,31,35,39,43],{"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":38},"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？",37,{"id":40,"question":41,"qno":42},"bank_audit_prac-47-038","下列何種情形不得轉開國內信用狀？",38,{"id":44,"question":45,"qno":10},"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？",1787293936545]