民國107年 第3梯次 國貿業務乙級 學科
第79題
Which of the following statements are true?
題目
Which of the following statements are true?
- (1) If you are going to deal with your agent on a consign ment basis, then the agent will not own the products you send but will sell them on a commission ba sis.
- (2) In non-recourse factoring, the factor will claim from the manufacturer if the customer cannot p ay.
- (3) ''Forfeiting''is the process in which the firm buys the outsta nding invoices of a manufacturer's customers, keeps the accounts, then obtains payment.
- (4) If an agent buys products on their own accou nt, he/she will decide on resale prices and take the profits from his sales.
官方答案
(1) If you are going to deal with your agent on a consign ment basis, then the agent will not own the products you send but will sell them on a commission ba sis.、(4) If an agent buys products on their own accou nt, he/she will decide on resale prices and take the profits from his sales.
解析
第1項正確：寄售（consignment）下代理商並不取得貨物所有權，僅代為銷售並收取佣金。第4項正確：代理商若自行買斷（on their own account），即自負盈虧、自行決定轉售價格並賺取價差。第2項錯誤：無追索權（non-recourse）買斷下，應收帳款信用風險由應收帳款承購商承擔，客戶倒帳時不得向製造商追償；可追索者才可求償。第3項錯誤：所述「買入發票、代為記帳並收款」為應收帳款承購（factoring）之作法；Forfaiting 係以無追索權方式買入中長期票據或應收款。
AI 參考解析（推得答案已與官方答案比對一致），非官方公告內容，僅供備考參考。