[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-49-012":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","c2",{"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-49-012","49",12,"銀行櫃員結帳後發生現金短少時，應如何列帳並積極查明處理？",[13,14,15,16],"經辦員自行補足","以「其他應付款」科目列帳","以「暫收款」科目列帳","以「其他應收款」科目列帳",3,"出納業務查核",1,"櫃員結帳後若發現現金短少，應先以「其他應收款」科目列帳掛帳，將短少金額掛為對經辦或待查對象的應收債權，再積極查明原因並辦理追償，故答案為（D）。用其他應收款掛帳能完整保留帳務軌跡與追查依據，避免問題被掩蓋。（A）由經辦員私下自行補足會湮滅短少事實、規避查核，絕不可行；（B）其他應付款、（C）暫收款屬負債性質，用於處理應付或暫收他人款項，方向與現金短少形成的應收債權相反，科目性質不符。查核時應留意短少案件是否確實入帳追查、有無以補足方式規避通報。","medium",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"bank_audit_prac-47-011","下列何者得由銀行之會計主管保管？",11,{"id":32,"question":33,"qno":10},"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？",{"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？",15,1787293937093]