[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_tools-47-044":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","c9",{"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-47-044","47",44,"享有信託財產本體所衍生之孳息利益者，稱為下列何者？",[13,14,15,16],"原本受益人","原本委託人","孳息受益人","孳息委託人",2,"信託的運用",1,"信託財產可拆分為本金（原本）與其所衍生的利息、股利等收益（孳息）兩部分，享有孳息利益的受益人即稱孳息受益人，故(C)正確。這種本金與孳息分屬不同人的安排常見於贈與稅務規劃，例如父母保留原本、子女受領孳息。(A)原本受益人領取的是本金部分，並非孳息；(B)原本委託人與(D)孳息委託人的用語並不符信託架構，委託人是交付財產成立信託之人，其角色與享受利益的受益人不同。判別關鍵在區分「本金／孳息」與「委託人／受益人」兩組概念，享受孳息者必為孳息受益人。","easy",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"fin_plan_tools-46-044","接受信託目的相同的特定多數人委託，以定型化契約將信託財產集中管理運用之信託，稱為下列何者？",{"id":27,"question":28,"qno":29},"fin_plan_tools-46-045","下列何者不是現行遺囑信託的好處？",45,{"id":31,"question":32,"qno":33},"fin_plan_tools-46-046","委託人甲交付有價證券予受託人乙所成立之信託，依信託財產屬性區分，下列何者正確？",46,{"id":35,"question":36,"qno":37},"fin_plan_tools-46-047","委託人透過銀行指定用途信託資金投資國內外共同基金，係屬下列何種信託？",47,{"id":39,"question":40,"qno":41},"fin_plan_tools-46-048","有關信託財產之運用管理方式、信託期限、或訂定信託契約內容等係依據下列何者之意見？",48,{"id":43,"question":44,"qno":29},"fin_plan_tools-47-045","目前國內信託業者辦理保險金信託，以下列何者為委託人可避免他益信託之稅賦問題？",1787293950219]