[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-trust_prac-62-049":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"trust_prac","信託業業務人員信託業務專業測驗——信託實務","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_prac-62-049","62",49,"有關金融資產證券化對於金融機構之可能效益，下列敘述何者錯誤？",[13,14,15,16],"可藉以擴大吸收存款","可提高金融資產之流動性","可提高金融機構之自有資本比率及經營績效","可適度改善資產負債管理，並分散金融資產風險",0,"金融資產證券化",1,"金融資產證券化係金融機構將放款、應收帳款等資產包裝發行證券出售，藉此提前收回資金。其對金融機構的效益包括(B)提高金融資產流動性、(C)提高自有資本比率及經營績效、(D)改善資產負債管理並分散資產風險等。(A)稱可藉以擴大吸收存款則屬錯誤，因證券化是將資產移轉變現的資金調度手段，與向存款人吸收存款分屬不同業務，兩者並無因果關聯，證券化不會提升吸收存款能力。本題選出敘述錯誤者，故答案為(A)。","medium",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"trust_prac-60-047","金融資產證券化符合資格之受益人，提出召集受益人會議之請求後，原則上有召集權之人至遲應於幾日內召集受益人會議？",47,{"id":28,"question":29,"qno":30},"trust_prac-60-048","受託機構因辦理金融資產證券化，而向符合主管機關所定條件之特定人私募，其應募人總數不得超過多少人？",48,{"id":32,"question":33,"qno":10},"trust_prac-60-049","特殊目的公司依資產證券化計畫向非特定人公開招募資產基礎證券時，應向下列何者申請核准或申報生效？",{"id":35,"question":36,"qno":37},"trust_prac-60-050","依金融資產證券化條例規定，主管機關於必要時，得委託專門職業及技術人員，就資產信託證券化計畫之執行狀況，檢查受託機構之業務及財務，其費用應由下列何者負擔？",50,{"id":39,"question":40,"qno":41},"trust_prac-60-051","依金融資產證券化條例規定，我國金融資產證券化採特殊目的信託架構者，下列敘述何者正確？",51,{"id":43,"question":44,"qno":45},"trust_prac-60-052","委託人依金融資產證券化條例規定，將金融資產移轉予受託機構時，該金融資產在委託人之會計處理上應屬下列何者？",52,1787293932413]