[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fin_plan_tools-46-041":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"fin_plan_tools","理財規劃人員專業能力測驗——理財工具","c8",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fin_plan_tools-46-041","46",41,"某甲為全家人投保壽險，全年所繳保費為：本人 30,000 元、妻子 28,000 元、兒子 18,000 元、女兒 15,000 元、若全家合併申報綜合所得稅採列舉扣除方式，則可扣除之保險費為下列何者？",[13,14,15,16],"96,000 元","91,000 元","81,000 元","48,000 元",2,"保險的運用",1,"人身保險費採列舉扣除,以「每人每年上限24,000元」分別計算,額度屬個人專屬、不得互相流用。本人30,000元與妻子28,000元皆已超限,各以24,000元計;兒子18,000元、女兒15,000元未達上限,可按實繳全額列報,合計24,000+24,000+18,000+15,000=81,000元,故選(C)。(B)91,000元是四人全額相加、未套上限;(A)96,000元是每人一律以24,000元計;(D)48,000元則漏列子女。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"fin_plan_tools-46-038","依主管機關頒布之「人壽保險單示範條款」規定，下列何者非屬保險理賠之除外責任項目？",38,{"id":28,"question":29,"qno":30},"fin_plan_tools-46-039","下列何者非屬生存保險之特性？",39,{"id":32,"question":33,"qno":34},"fin_plan_tools-46-040","有關旅行平安險，下列敘述何者錯誤？",40,{"id":36,"question":37,"qno":38},"fin_plan_tools-46-042","下列何種養老保險係為因應通貨膨脹以確保將來給付時之保單價值所設計之保險？",42,{"id":40,"question":41,"qno":42},"fin_plan_tools-46-043","下列何種保險係以「非由疾病引起之外來突發事故所致之傷害、殘廢與死亡」為保險事故？",43,{"id":44,"question":45,"qno":26},"fin_plan_tools-47-038","下列何者非屬人身的風險？",1787293949526]