[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fx_trade-47-027":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-47-027","47",27,"辦理 D\u002FA 承兌如有輸入許可證時，應核對下列何單據之日期，不得遲於輸入許可證的有效日期？",[13,14,15,16],"匯票簽發日","發票簽發日","提單裝船日","產地證明簽發日",2,"進出口託收",1,"本題考辦理D\u002FA承兌時，須核對何種單據日期不得遲於輸入許可證有效日期。D\u002FA（承兌交單）承作時若涉及輸入許可證，管制重點在於實際出貨時點是否落在許可效期內，而提單裝船日（裝運日）正代表貨物實際裝運出口的時間，故應核對提單裝船日，使其不遲於輸入許可證的有效日期，以確保該筆進口在許可範圍內，正解為（C）。（A）匯票簽發日、（B）發票簽發日、（D）產地證明簽發日均為單據製作日期，不能反映貨物何時真正裝運，無法作為管制裝運時效的依據。核心觀念：管的是「何時裝船出口」，看的自然是提單裝船日。","medium",[23,27,31,35,39,42],{"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":10},"fx_trade-45-027","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？",{"id":43,"question":44,"qno":45},"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？",28,1787293947925]