[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fx_remit-45-023":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-45-023","45",23,"如果有一張光票抬頭人是 Lily care of Mary，則下列敘述何者錯誤？",[13,14,15,16],"已表明抬頭人","由 Mary 轉交 Lily，存入 Mary 帳內","以不收為原則","Lily 和 Mary 都要背書",1,"光票買入及託收","本題為反向題,問抬頭為「Lily care of Mary」的光票,敘述何者「錯誤」。care of(c\u002Fo)表示由Mary代為轉交給Lily,款項權利仍歸屬抬頭人Lily,故款項應存入Lily本人帳戶,(B)稱由Mary轉交Lily卻存入Mary帳內,權利歸屬錯誤,為正解。其餘正確:(A)票面已載明抬頭人為Lily;(C)因涉及代收與權利歸屬認定的風險,實務上以不收為原則;(D)若確要承作,Lily與Mary兩人皆須背書,以釐清票據權利的傳遞與代收關係。理解重點:c\u002Fo僅表達送達或代轉的聯絡方式,不改變票款歸屬,存入帳戶必須對應真正的抬頭人(Lily),不能因票面出現Mary之名就誤存入代收者帳戶。","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-45-022","下列何種光票國外取款指示書之入帳係最終付款(final payment)？",22,{"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？",1787293943888]