[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-49-036":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-49-036","49",36,"國內外匯指定銀行依規定於營業廳應至少公告哪五種貨幣之外匯存款掛牌利率？",[13,14,15,16],"美金、日圓、港幣、歐元、英鎊","美金、港幣、澳幣、歐元、英鎊","美金、日圓、歐元、英鎊、瑞士法郎","美金、港幣、瑞士法郎、歐元、英鎊",2,"外匯業務查核",1,"依規定，國內外匯指定銀行於營業廳應至少公告美金、日圓、歐元、英鎊、瑞士法郎五種貨幣之外匯存款掛牌利率，均為國際主要準備與結算貨幣，故答案為(C)。公告的目的在使存款人於臨櫃前即可比較各行牌告，屬營業廳應行揭示事項的查核重點。(A)、(B)、(D)分別摻入港幣或澳幣，並排擠掉日圓或瑞士法郎——港幣、澳幣雖屬常見交易幣別，但並非規定必須公告掛牌利率的五種幣別，故皆不符。","medium",[23,27,31,34,38,42],{"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":10},"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？",{"id":35,"question":36,"qno":37},"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":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？",39,1787293937354]