[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_tools-48-008":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","c3",{"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-48-008","48",8,"有關我國國庫券之敘述，下列何者錯誤？",[13,14,15,16],"調節國庫收支為國庫券發行目的之一","國庫券依發行方式可分為甲、乙兩種","甲種國庫券採貼現發行，到期時償還本金","國庫券為政府委託中央銀行發行之短期債券憑證",2,"短期投資及信用工具",1,"我國國庫券依發行方式分為甲、乙兩種：甲種國庫券按面額發行、到期時連同利息一併償還；乙種國庫券則採貼現方式發行，以低於面額的價格售出、到期按面額償還，兩者之間的差價即投資人的收益。(C)所述「甲種國庫券採貼現發行」把甲乙兩種的發行方式說反，故錯誤、為答案。(A)發行國庫券的目的之一在調節國庫收支、(B)分為甲乙兩種、(D)由政府委託中央銀行發行的短期債券憑證等敘述均正確。判別關鍵在牢記「甲種按面額附息、乙種貼現發行」，切勿把兩者的計息方式對調。","hard",[23,26,29,33,37,41],{"id":24,"question":25,"qno":19},"fin_plan_tools-46-001","在押匯作業中，進口商利用下列哪一種方式清償貨款，對出口商而言風險最高？",{"id":27,"question":28,"qno":10},"fin_plan_tools-46-008","有關理財型房貸之敘述，下列何者正確？",{"id":30,"question":31,"qno":32},"fin_plan_tools-46-009","下列何者不屬於貨幣市場之主要交易工具？",9,{"id":34,"question":35,"qno":36},"fin_plan_tools-46-010","個人投資下列何種金融商品時，其利息所得須課稅？ A.商業本票 B.債券附買回交易 C.證券化商品",10,{"id":38,"question":39,"qno":40},"fin_plan_tools-46-011","甲公司徵得 A 銀行擔任其發行商業本票之保證人，言明保證費率為 0.5%，如發行面額為一千萬元，發行天數為 90 天，則甲公司應支付之保證費為若干？",11,{"id":42,"question":43,"qno":44},"fin_plan_tools-46-012","甲公司於某年 1 月 5 日發行 30 天期商業本票 1,000 萬元，承銷利率為 6.5%，保證費率 0.75%，承銷費率 0.25%，簽證費率 0.03%，請問其發行成本多少元？（取最接近值）",12,1787293950397]