[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fx_trade-47-031":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"fx_trade-47-031","47",31,"依 URC522 規定，遠期 D\u002FP 應於何時交付單據？",[13,14,15,16],"承兌時","付款時","貨物抵達時","通關時",1,"進出口託收","本題考遠期D\u002FP的交單時點。D\u002FP為付款交單，其核心精神是「付款才放單」，縱使匯票開成遠期，交單條件仍未改變，故答案（B）付款時交付單據才正確，付款人必須在到期實際付清票款後，銀行方得放單，出口商藉此確保貨權與收款同步。（A）承兌時放單是D\u002FA承兌交單的特徵，若遠期D\u002FP於承兌時即放單，等於變質為D\u002FA，與其性質矛盾；（C）貨物抵達時與（D）通關時均為貨物物流上的節點，與是否付款無關，銀行不會僅因貨到或通關而放單。因此遠期D\u002FP不因遠期而提前放單，仍須待付款時交單，選（B）。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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？",27,{"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？",28,1787293947977]