[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-bank_audit_prac-49-042":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","c6",{"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-49-042","49",42,"依主管機關規定，對於商業銀行投資於下列何種有價證券，訂有總額限制？",[13,14,15,16],"我國政府發行之公債","國庫券","金融債券","中央銀行可轉讓定存單",2,"投資業務查核",1,"主管機關對商業銀行的有價證券投資，依信用風險高低給予不同管控密度：我國政府發行之公債、國庫券以及中央銀行可轉讓定存單，這三者屬信用風險極低、流動性高的政府與央行債信工具，安全性受國家信用背書，投資不另設總額限制；而金融債券是由其他銀行或金融機構所發行，帶有發行機構本身的信用風險，主管機關為避免銀行對同業債信過度曝險、形成風險集中，對其投資另訂有總額上限加以控管，所以答案為(C)金融債券。判斷關鍵在於發行主體是政府央行還是金融同業，而非票券期限長短；(A)(B)(D)因發行者信用最高故不受限。","medium",[23,27,30,34,37,40],{"id":24,"question":25,"qno":26},"bank_audit_prac-47-041","商業銀行投資國內及國外各種有價證券，除某些除外項目外，不得超過該銀行所收存款總餘額及金融債券發售額之和的多少比率？",41,{"id":28,"question":29,"qno":10},"bank_audit_prac-47-042","有關債券市場之敘述，下列何者正確？",{"id":31,"question":32,"qno":33},"bank_audit_prac-47-044","依主管機關規定，有關商業銀行對自用不動產之投資，下列敘述何者錯誤？",44,{"id":35,"question":36,"qno":33},"bank_audit_prac-48-044","下列何者非屬有價證券投資市場之種類？",{"id":38,"question":39,"qno":26},"bank_audit_prac-49-041","商業銀行投資於每一公司股票，新股權利證書及債券換股權利證書之股份總額，不得超過該公司已發行股份總數之多少比率？",{"id":41,"question":42,"qno":43},"bank_audit_prac-49-043","下列何者非屬貨幣市場交易工具？",43,1787293937404]