[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-fx_trade-45-020":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"fx_trade","初階外匯人員專業能力測驗——進出口外匯業務","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fx_trade-45-020","45",20,"有關 SELLER'S USANCE 信用狀，下列敘述何者正確？",[13,14,15,16],"利息由賣方負擔，到期償還本金之風險仍在買方","利息由賣方負擔，到期償還本金之風險仍在賣方","利息由買方負擔，到期償還本金之風險仍在買方","利息由買方負擔，到期償還本金之風險仍在賣方",0,"進口信用狀業務",1,"SELLER'S USANCE（賣方遠期信用狀）係指開狀時雖為遠期，但由賣方（出口商）負擔票據貼現利息，買方（進口商）則到期才須清償本金的一種安排。因利息成本由賣方吸收並通常已反映在貨價中，對買方而言等同以即期取得單據、遠期支付本金，故到期償還本金的信用風險仍留在買方身上，(A)正確。相對於此，BUYER'S USANCE 才是利息與到期付款義務均由買方承擔。作答關鍵在於拆解兩個變數：一為貼現利息由誰負擔，二為到期本金償還風險歸屬何方；SELLER'S USANCE 的組合是「利息賣方負擔、本金風險仍在買方」，(B)(C)(D)的配對均與此不符。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"fx_trade-45-004","進口開狀時，下列何種貿易條規應於運送單據標示運費為待收？",4,{"id":28,"question":29,"qno":30},"fx_trade-45-005","在 INSURANCE TO BE COVERED BY BUYER 中，COVERED 之意為：",5,{"id":32,"question":33,"qno":34},"fx_trade-45-010","開狀銀行以授權扣帳(RE FORM)方式開狀時，須拍發授權補償銀行扣帳之 SWIFT 電文格式為何？",10,{"id":36,"question":37,"qno":38},"fx_trade-45-014","為確保銀行債權，信用狀所要求提示之提單，以下列何者較為妥適？",14,{"id":40,"question":41,"qno":42},"fx_trade-45-015","擔保提貨係屬下列何項外匯業務之範圍？",15,{"id":44,"question":45,"qno":46},"fx_trade-45-016","有關「擔保提貨」與「副提單背書」，下列敘述何者正確？",16,1787293946180]