[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-trust_law-61-041":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-61-041","61",41,"下列何者係信託業記錄其受託管理、運用與處分信託財產之帳務？",[13,14,15,16],"自有帳","銀行帳","信託帳","損益帳",2,"信託業法",1,"信託業必須將信託財產與自有財產分別管理、分別記帳，而這本專門記錄受託管理、運用與處分信託財產的帳冊，即稱為「信託帳」。故正確答案為(C)信託帳。(A)自有帳記錄的是業者本身的財產與交易、(D)損益帳用以計算業者本身的盈虧，都屬於信託業自有部門的帳務；(B)所謂「銀行帳」則非法定的獨立帳務科目，三者都不是記錄信託財產的專門帳冊，故均不選。分別記帳正是信託財產獨立性的具體要求，考生應牢記此一觀念。","easy",[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？",26,1787293928246]