[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-fx_remit-46-043":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-46-043","46",43,"居民委託國外加工後，貨品未經我國通關，直接在國外銷售之貨款收入，其匯入匯款之分類為何？",[13,14,15,16],"70A 收款人已自行辦理出口通關的貨款","701 尚未出口之預收貨款","710 委外加工貿易收入","711 商仲貿易收入",2,"匯入匯款處理程序",1,"居民委託國外廠商加工,成品未運回我國通關、直接在國外市場銷售而收取的貨款,屬於「委外加工貿易」型態,匯入時應歸類為(C)710委外加工貿易收入。(B)701為貨品尚未出口前先行預收的貨款、(D)711為商仲(三角)貿易居間買賣賺取價差的收入、(A)70A則為收款人已自行辦理出口通關的一般貨款,三者交易流程與通關情形均與本題不同,故正解為(C)710委外加工貿易收入。","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？",17,1787293944834]