[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-trust_law-60-043":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"trust_law","信託業業務人員信託業務專業測驗——信託法規","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_law-60-043","60",43,"信託業之會計處理原則係由下列何者報請主管機關核定？",[13,14,15,16],"會計師同業公會","銀行商業同業公會","信託業本身","信託業商業同業公會",3,"信託業法",1,"信託業的會計處理原則攸關全體業者財務資訊的一致性與可比性，依信託業法規定，係由中華民國信託業商業同業公會擬訂後，報請主管機關核定施行。故正確答案為(D)信託業商業同業公會。(A)會計師同業公會、(B)銀行商業同業公會並非信託業會計原則的法定擬訂主體；(C)信託業本身也不能各自為政、自行報請核定，重點在於由專屬的信託業同業公會統一擬訂後，再送主管機關核定，以維持整個行業的一致標準，故其餘選項均不選。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"trust_law-60-021","信託業之組織，除經主管機關許可兼營信託業務者外，以下列何者為限？",21,{"id":28,"question":29,"qno":30},"trust_law-60-022","信託業得辦理下列何種信託業務？",22,{"id":32,"question":33,"qno":34},"trust_law-60-023","銀行辦理信託業務必須優先適用下列何種法律？",23,{"id":36,"question":37,"qno":38},"trust_law-60-024","信託業辦理以開發為目的之土地信託經下列何者之同意，得以信託財產借入款項？",24,{"id":40,"question":41,"qno":42},"trust_law-60-025","有關信託業具運用決定權信託財產之規定，下列何者正確？",25,{"id":44,"question":45,"qno":46},"trust_law-60-026","依信託業法規定，下列何者不是信託業之利害關係人？",26,1787293927571]