[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-fx_remit-47-032":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","c8",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fx_remit-47-032","47",32,"申報義務人委託他人辦理結匯時，應以下列何者名義辦理申報？",[13,14,15,16],"委託人","受託人","承辦銀行","中央銀行",0,"國外匯兌相關法規",1,"申報義務人若委託他人代為辦理結匯申報，依外匯收支或交易申報辦法，仍應以申報義務人即委託人本人的名義辦理申報，受託人僅是代為遞件與辦理手續，故(A)正確。(B)受託人只是代辦者，並非申報名義的歸屬人；(C)承辦銀行負責受理、查驗與轉報，本身不是申報義務人；(D)中央銀行是外匯業務的主管機關與資料彙整者，更非申報名義人。判別關鍵在於分辨「名義人」與「代辦人」：結匯申報的權責與名義始終回歸實際發生交易的委託人本人，代辦不改變申報主體。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"fx_remit-45-004","銀行受理對大陸地區匯出匯款案件，其經許可對大陸地區證券投資之匯款人，不包括下列何者？",4,{"id":28,"question":29,"qno":30},"fx_remit-45-034","依「銀行業辦理外匯業務管理辦法」規定，指定銀行辦理出口外匯業務、進口外匯業務等各項外匯業務之覆核人員，其資格條件為何？",34,{"id":32,"question":33,"qno":34},"fx_remit-45-045","下列哪種結匯案件不須查詢當年累積結匯金額？",45,{"id":36,"question":37,"qno":38},"fx_remit-45-048","依「銀行業辦理外匯業務管理辦法」規定，指定銀行欲以其他方式委託代為處理相關外匯後勤作業時，應檢附委外作業計畫書向中央銀行申請，於送達中央銀行之次日起幾天內，中央銀行無不同意之表示者，可逕行辦理？",48,{"id":40,"question":41,"qno":42},"fx_remit-46-003","公司、行號每筆結匯金額達多少金額以上之匯款，申報義務人應檢附與該筆外匯收支或交易有關合約、核准函等證明文件，經銀行業確認與申報書記載事項相符後，始得辦理新臺幣結匯？",3,{"id":44,"question":45,"qno":46},"fx_remit-46-019","依洗錢防制物品出入境申報及通報辦法規定，旅客攜帶總價值逾等值多少美元之外幣現鈔，應向海關申報？",19,1787293945342]