[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fx_trade-47-037":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","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"fx_trade-47-037","47",37,"銀行受理開發擔保 L\u002FC 或保證函，對銀行而言，保證本身仍是一種：",[13,14,15,16],"或有資產","或有負債","應收帳款","應付帳款",1,"外幣保證","本題考銀行簽發擔保信用狀或保證函在會計上的性質。答案（B）或有負債，因為銀行開出保證後，只有在被保證人（申請人）違約、受益人提出求償時，銀行才須代為付款，這是一項尚未實現、取決於未來不確定事件的潛在付款責任，會計上列示為或有負債並於表外揭露。（A）或有資產方向相反，指的是可能流入而非流出的潛在利益，與銀行承擔的付款義務不符；（C）應收帳款與（D）應付帳款則屬因交易而確定成立的債權債務，金額與義務已確定，而保證在動用前並無確定的收付發生。因此保證對銀行而言是一種或有負債，選（B），這也提醒此類業務雖不立即入表，仍構成潛在授信風險。","easy",[22,26,29,33,37,41],{"id":23,"question":24,"qno":25},"fx_trade-45-036","有關外幣保證中之「直接保證」架構，下列敘述何者錯誤？",36,{"id":27,"question":28,"qno":10},"fx_trade-45-037","下列何者非屬外幣保證簽發之型式？",{"id":30,"question":31,"qno":32},"fx_trade-45-038","依中央銀行規定，銀行不得接受下列何者之申請簽發外幣保證？",38,{"id":34,"question":35,"qno":36},"fx_trade-45-039","有關 STANDBY L\u002FC 之敘述，下列何者錯誤？",39,{"id":38,"question":39,"qno":40},"fx_trade-45-040","目前國內多數銀行於接受客戶之申請，簽發銀行保證或擔保信用狀時，大多要求客戶填妥下列哪一種文件？",40,{"id":42,"question":43,"qno":44},"fx_trade-45-041","於營建或工程標的完工一定期間，承包商依約定負責標的物之維修等，所提供之保證，稱為下列何者？",41,1787293948038]