[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fx_remit-45-022":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"fx_remit","初階外匯人員專業能力測驗——國外匯兌業務","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"fx_remit-45-022","45",22,"下列何種光票國外取款指示書之入帳係最終付款(final payment)？",[13,14,15,16],"CASH LETTER","COLLECTION LETTER","CREDIT LETTER","CONFIRMING LETTER",1,"光票買入及託收","本題考光票國外取款指示書的入帳性質。(B)Collection Letter(託收指示)採「收妥付款」原則,須待國外代收行實際向付款行收妥款項後才正式入帳,屬最終付款(final payment),款項確定不會再遭退回,故為正解。相對地,(A)Cash Letter是預收方式,國外行先行墊付入帳但保留追索權,若日後票據遭退,已入帳款項仍可被追回,故非最終付款。(C)Credit Letter、(D)Confirming Letter則非本題所指的標準取款指示分類,屬干擾選項。理解關鍵:區分Cash Letter與Collection Letter的核心在於「入帳是否終局」——前者先入帳但可追回(對客戶較快但有風險),後者收妥才入帳(較慢但確定),承作光票買入或託收時須據此評估墊款風險。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"fx_remit-45-020","退票理由書中有\"Cheque Crossed-not payable by cash\"，係表示何項意義？",20,{"id":27,"question":28,"qno":29},"fx_remit-45-021","下列何種票據禁止買入或託收？",21,{"id":31,"question":32,"qno":33},"fx_remit-45-023","如果有一張光票抬頭人是 Lily care of Mary，則下列敘述何者錯誤？",23,{"id":35,"question":36,"qno":37},"fx_remit-45-024","現行美國國庫支票提示時效為多久？",24,{"id":39,"question":40,"qno":41},"fx_remit-45-025","於 2022 年 12 月 15 日受理託收一張銀行支票(CASHIER CHECK)，其票面未記載提示期限，下列哪一種發票日記載仍在有效提示期限內？",25,{"id":43,"question":44,"qno":17},"fx_remit-46-001","有關開立 OBU 外幣支票，下列敘述何者錯誤？",1787293943883]