[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-bank_audit_prac-49-037":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-49-037","49",37,"銀行辦理出口押匯業務，其性質係屬下列何者？",[13,14,15,16],"授信","保證","代收款","外匯買賣",0,"外匯業務查核",1,"出口押匯是指出口商依信用狀出貨並備妥單據後,將匯票及單據讓與銀行,由銀行先行墊付貨款給出口商,再持單據向國外開狀銀行求償的業務。就其性質而言,銀行等於是在收妥國外款項之前先墊款給出口商,承擔開狀行拒付或延遲付款的風險,本質上屬對出口商的(A)授信行為,銀行辦理時必須比照授信核給額度、控管風險。它並非替客戶對外(B)保證,不是單純的(C)代收款,也不是(D)外匯買賣,故正確答案為(A)。","easy",[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？",39,1787293937360]