[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fx_remit-46-023":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","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fx_remit-46-023","46",23,"審核付款地是香港地區的光票，若抬頭人為 Cash 或 Order 時，須下列何項補救方可受理，否則會被退票？",[13,14,15,16],"託收人背書","託收保證人背書","發票人背書","託收人及其保證人共同背書",2,"光票買入及託收",1,"審核付款地在香港地區的光票時，若票據抬頭人記載為Cash或Order而非特定受款人，須由發票人背書指定受款對象，票據方具流通與付款效力，否則將遭退票，故（C）發票人背書正確。（A）託收人背書、（B）託收保證人背書、（D）託收人及其保證人共同背書，皆非發票人所為，無法補正應由發票人完成的指定受款背書，故不選。此題重點在辨識Cash或Order抬頭的補正責任落在發票人身上，託收人一方無論如何背書都不能替代發票人的地位，須回頭要求發票人處理。","hard",[23,27,31,35,38,42],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"fx_remit-45-021","下列何種票據禁止買入或託收？",21,{"id":32,"question":33,"qno":34},"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":36,"question":37,"qno":10},"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？",{"id":39,"question":40,"qno":41},"fx_remit-45-024","現行美國國庫支票提示時效為多久？",24,{"id":43,"question":44,"qno":45},"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？",25,1787293944467]