民國111年 第2梯次 國貿業務乙級 學科
第72題
Which of the following statements are true?
題目
Which of the following statements are true?
- (1) ''Forfeiting''is the process in which the firm buys the outstanding invoices of a manufacturer's customers, keeps the accounts, then obtains payment.
- (2) In non-recourse factoring, the factor will claim from the manufacturer if the customer cannot pay.
- (3) I f an agent buys products on their own account, he/she will decide on resale prices and take the pro fits from his sales.
- (4) If you are going to deal with your agent on a consignment ba sis, then the agen t will not own the products you sendbut will sell them on a commission basis.
官方答案
(3) I f an agent buys products on their own account, he/she will decide on resale prices and take the pro fits from his sales.、(4) If you are going to deal with your agent on a consignment ba sis, then the agen t will not own the products you sendbut will sell them on a commission basis.
解析
選項3正確：代理商若以自己名義（own account）買下貨物，其已非單純代理人而是買方／經銷商，可自行決定轉售價格並賺取買賣差價利潤。選項4正確：寄售（consignment）模式下，貨物所有權仍屬委託人（出口商），代理商僅代售並按佣金計酬，未售出前不取得所有權。選項1錯誤：「保留帳戶、日後收款」係指保理（factoring）；forfeiting（福費廷）係無追索權買入進口商簽發之本票或匯票等應收票據。選項2錯誤：無追索權保理下壞帳風險由保理商承擔，客戶不付款時不得向製造商追償，有追索權才可向製造商求償。
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。