[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fx_remit-45-046":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"fx_remit","初階外匯人員專業能力測驗——國外匯兌業務","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fx_remit-45-046","45",46,"下列何者非屬匯出匯款服務支出之項目？",[13,14,15,16],"非居住民薪資支出","運輸支出","保險支出","旅行支出",0,"匯出匯款處理程序",1,"在國際收支的匯出匯款項目中,服務支出是指因接受運輸、保險、旅行等勞務而對外支付的款項,故(B)運輸支出、(C)保險支出、(D)旅行支出皆屬服務支出項目。(A)非居住民薪資支出則屬「所得」項下的初次所得,是對提供生產要素(勞動)的報酬,而非購買服務的對價,故不屬匯出匯款的服務支出,選(A)。兩者的區別在於服務支出對應的是勞務的購買,所得對應的是要素報酬。作答時應把薪資、利息、股利等歸入所得類,把運輸、保險、旅行等歸入服務類,即可辨明非居住民薪資支出並非服務支出項目。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":19},"fx_remit-45-001","銀行須簽發賣匯水單給客戶的是下列哪一項結購\u002F售外匯業務？",{"id":27,"question":28,"qno":29},"fx_remit-45-002","有關匯款行之付款委託方式，下列敘述何者錯誤？",2,{"id":31,"question":32,"qno":33},"fx_remit-45-003","銀行同業間資金撥付，可使用下列何種電文？",3,{"id":35,"question":36,"qno":37},"fx_remit-45-005","匯出匯款匯出後，因申請人提供資料不全，遭國外付款行退回時，經洽申請人確認後，可拍發何 SWIFT電文變更匯款內容？",5,{"id":39,"question":40,"qno":41},"fx_remit-45-006","大額匯款案件之「大額結匯款資料表」應由下列何者填寫？",6,{"id":43,"question":44,"qno":45},"fx_remit-45-007","下列何種 SWIFT MESSAGE TYPE 為 SINGLE CUSTOMER CREDIT TRANSFER 專用？",7,1787293944163]