[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-fx_remit-45-047":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","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fx_remit-45-047","45",47,"公司對大陸地區投資因減資匯回的匯入款，有關結匯敘述，下列何者正確？",[13,14,15,16],"須先經金管會核准後始得辦理且免計入結匯額度","須先經中央銀行核准後始得辦理且免計入結匯額度","檢附經濟部核准相關文件則免計入結匯額度","利用每年結匯額度則無論金額大小均可逕行辦理",2,"匯入匯款處理程序",1,"公司對大陸地區投資因減資而匯回的匯入款,於結售新臺幣時,只要檢附經濟部投資審議機關核准減資的相關文件,即可免計入當年結匯額度,故選(C)。理由是該筆資金源自經主管機關核准的對大陸投資減資回收,屬有據可查的資本回流,故給予免計入額度的便利。(A)須先經金管會核准、(B)須先經中央銀行核准,均誤植了核准機關,對大陸投資的主管審核機關為經濟部投審機關而非金管會或央行;(D)稱利用每年結匯額度即可無論金額大小逕行辦理,則忽略了大額仍受額度與文件規範。關鍵在於認明主管機關為經濟部,並以其核准文件作為免計額度的依據。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"fx_remit-45-011","SWIFT MT103 之電文結尾出現下列何者字句時，應查明是否另有相同之電文，以避免重複付款？",11,{"id":28,"question":29,"qno":30},"fx_remit-45-012","有關境外外國金融機構辦理匯入匯款結售時，下列何者正確？",12,{"id":32,"question":33,"qno":34},"fx_remit-45-013","解款行處理匯入匯款已解付而受款人拒絕退還款項時，後續由下列何者聯繫解決？",13,{"id":36,"question":37,"qno":38},"fx_remit-45-015","解匯行在辦理匯票解付時應查核之事項，下列何者錯誤？",15,{"id":40,"question":41,"qno":42},"fx_remit-45-016","依「銀行同業間加速解付國外匯入款作業要點」規定，跨行通匯申請書因內容不清或錯誤等情事，導致解款遲延、無法匯款或誤匯等，概由受益人或下列何者負責？",16,{"id":44,"question":45,"qno":46},"fx_remit-45-017","下列何者不是匯入匯款處理程序？",17,1787293944169]