[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-fx_trade-45-027":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","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fx_trade-45-027","45",27,"承兌交單(D\u002FA)係進口商需在何種單據上承兌後取得商業單據？",[13,14,15,16],"提單","商業發票","保險單","遠期匯票",3,"進出口託收",1,"承兌交單（D\u002FA，Documents against Acceptance）係指託收方式下，進口商須在遠期匯票（Usance Draft）上完成承兌手續後，即可取得商業單據憑以提貨，並俟匯票到期時再行付款，故承兌的對象為(D)遠期匯票。此機制對進口商而言等於取得賣方提供的遠期信用，先提貨後付款。(A)提單、(B)商業發票、(C)保險單均屬隨附的商業單據，是承兌後交付給進口商的標的，而非供其承兌的票據。作答關鍵在於分辨「承兌的客體是匯票」與「交付的標的是商業單據」：D\u002FA 憑承兌換單、D\u002FP 憑付款換單，兩者差異即在交單所憑的行為不同，且 D\u002FA 使用的必為遠期匯票而非即期匯票。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"fx_trade-45-023","辦理進口代收 D\u002FA 之案件，倘客戶已來還款，而國外承兌匯票未寄還者，代收銀行應如何辦理？",23,{"id":28,"question":29,"qno":30},"fx_trade-45-024","依 URC522 規定，匯票經承兌後，到期未獲付款且進口商要求展延時，代收銀行應如何處理？",24,{"id":32,"question":33,"qno":34},"fx_trade-45-025","依 URC522 規定，如託收含有未來日期付款之匯票，且託收指示書表明商業單據應憑付款交付，則單據應於下列何時交付？",25,{"id":36,"question":37,"qno":38},"fx_trade-45-026","依 URC522 規定，託收指示書上要求款項匯付第三者時，但代收銀行未表示同意，則代收銀行宜如何處理進口託收之款項匯付？",26,{"id":40,"question":41,"qno":42},"fx_trade-45-028","託收指示中，如有加註「PLEASE HAVE THE DRAFT AVALIZED BY YOUR GOOD BANK」之條款，則將對下列何者構成潛在風險？",28,{"id":44,"question":45,"qno":46},"fx_trade-45-029","託收指示書上記載 PROTEST FOR NON-ACCEPTANCE，所稱之 PROTEST 係指下列何者？",29,1787293946257]