[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fx_remit-46-002":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","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"fx_remit-46-002","46",2,"銀行辦理客戶匯入款結售為新臺幣，如結匯人每筆金額未達新臺幣五十萬元等值外幣者，是否要填寫申報書及計入其當年累積結匯金額？",[13,14,15,16],"要填申報書但不計入其當年累積結匯金額","免填申報書且不計入其當年累積結匯金額","免填申報書但計入其當年累積結匯金額","要填申報書且計入其當年累積結匯金額",1,"匯入匯款處理程序","銀行辦理客戶匯入款結售為新臺幣時,若結匯人每筆金額未達新臺幣五十萬元等值外幣,屬小額結匯,免填申報書且不計入其當年累積結匯金額,故選(B)。此設計是為簡化零星、小額外匯收入結售的作業,減輕民眾與銀行的申報負擔。(A)稱要填申報書但不計入額度、(C)稱免填申報書但計入額度,都把「免填申報」與「免計額度」拆開,與小額結匯兩者皆免的規定不符;(D)要填又要計入更是完全相反。關鍵在於掌握「單筆未達新臺幣五十萬元等值外幣」這一門檻:未達者申報與計入額度皆予免除,達到者才須填書並納入累積結匯金額計算。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"fx_remit-45-017","下列何者不是匯入匯款處理程序？",17,1787293944227]