[{"data":1,"prerenderedAt":196},["ShallowReactive",2],{"past-fin_plan_prac-46":3},{"examName":4,"questions":5},"理財規劃人員專業能力測驗——理財規劃實務",[6,11,16,21,26,30,34,38,42,47,51,56,60,64,68,72,77,82,86,90,94,99,104,108,112,116,120,124,128,132,136,140,144,148,152,156,160,164,168,172,176,180,184,188,192],{"id":7,"qno":8,"question":9,"chapter":10},"fin_plan_prac-46-001",1,"投資組合中， 固定收益產品佔 10%，股市產品佔 90%，此類產品較適合推介給下列哪一種投資屬性之客戶？","客戶屬性與理財規劃",{"id":12,"qno":13,"question":14,"chapter":15},"fin_plan_prac-46-002",2,"高君新居落成，購買一張價值兩萬元的新床，在家庭財務報表上應如何呈現才算正確？ a.自用資產b.生息資產 c.現金流量表的變動支出 d.現金流量表的固定支出","家庭財務報表的編製與分析",{"id":17,"qno":18,"question":19,"chapter":20},"fin_plan_prac-46-003",3,"理財專員評估客戶所有理財目標均可同時達成，剩餘財產遠超過遺產稅免稅額時，不宜為下列何項規劃建議？","稅務規劃",{"id":22,"qno":23,"question":24,"chapter":25},"fin_plan_prac-46-004",4,"理財人員在協助客戶控管其理財規劃執行進度時，下列建議何者錯誤？","家庭現金流量管理",{"id":27,"qno":28,"question":29,"chapter":15},"fin_plan_prac-46-006",6,"大華有生息資產 100 萬元，總資產 1,000 萬元，房貸 400 萬元，則生息資產權數為多少？",{"id":31,"qno":32,"question":33,"chapter":15},"fin_plan_prac-46-007",7,"有關家庭財務比率之分析，下列敘述何者錯誤？",{"id":35,"qno":36,"question":37,"chapter":15},"fin_plan_prac-46-008",8,"編製家庭財務報表，下列何者是流量的觀念？",{"id":39,"qno":40,"question":41,"chapter":15},"fin_plan_prac-46-009",9,"如以現金繳死會會款 3.5 萬元，其中會款本金 3 萬元，利息 0.5 萬元，則在編製家庭收支儲蓄表時，其列為費用支出項目為多少？",{"id":43,"qno":44,"question":45,"chapter":46},"fin_plan_prac-46-010",10,"王先生現年 60 歲，已工作 30 年，假設其每年稅後收入 150 萬元，支出 100 萬元，若合理的理財收入為淨值的5%，則其財務自由度為何？","退休規劃",{"id":48,"qno":49,"question":50,"chapter":20},"fin_plan_prac-46-011",11,"下列何者非大企業雇主常用的理財節稅工具？",{"id":52,"qno":53,"question":54,"chapter":55},"fin_plan_prac-46-012",12,"在設定家庭長期理財目標時，下列何者非考量之重點？","全方位理財規劃",{"id":57,"qno":58,"question":59,"chapter":55},"fin_plan_prac-46-013",13,"一般自營者－小本開店族，於創業前須事先作好周詳的財務規劃，請問其「損益平衡營業額」應如何計算？",{"id":61,"qno":62,"question":63,"chapter":46},"fin_plan_prac-46-014",14,"有關生涯規劃高原期理財活動的敘述，下列何者正確？",{"id":65,"qno":66,"question":67,"chapter":55},"fin_plan_prac-46-015",15,"達成人生三大理財目標，可以目標順序法與目標並進法兩方式進行，比較兩種方法，下列何者錯誤？",{"id":69,"qno":70,"question":71,"chapter":15},"fin_plan_prac-46-016",16,"王先生王太太年收入 170 萬元，支出 130 萬元，生息資產 140 萬元，有房屋價值 300 萬元，貸款 7 成，房貸利率 6%，當年度投資報酬率為 5%，其淨值增加多少？",{"id":73,"qno":74,"question":75,"chapter":76},"fin_plan_prac-46-017",17,"有關貨幣時間價值的運用，下列敘述何者錯誤？","理財規劃的計算基礎",{"id":78,"qno":79,"question":80,"chapter":81},"fin_plan_prac-46-018",18,"風險衡量的基準統計量，下列敘述何者錯誤？","投資規劃",{"id":83,"qno":84,"question":85,"chapter":81},"fin_plan_prac-46-019",19,"假設目前存款 20 萬元，每年投資 12 萬元，5 年後欲有 100 萬元創業基金，則應選擇何種投資工具？",{"id":87,"qno":88,"question":89,"chapter":76},"fin_plan_prac-46-020",20,"當保費採「期初」年金年繳 7 萬元，期間 15 年，在報酬率 7%下，如改採躉繳方式繳納，其金額為何？",{"id":91,"qno":92,"question":93,"chapter":55},"fin_plan_prac-46-021",21,"小張計劃自行開店創業，預期未來 5 年內每年淨收入 80 萬元，若 5 年後將店面轉讓可賣得 200 萬元，在 10%折現率下，合理開店資本額應為下列何者？（取近似值至萬元）",{"id":95,"qno":96,"question":97,"chapter":98},"fin_plan_prac-46-024",24,"小華距就讀大學醫科還有 12 年，預估屆時共須花費學費 210 萬元。如果投資組合年報酬率為 8%，小華的家人每年約須提撥多少金額作為教育金準備？（取最接近值）","子女教育金規劃",{"id":100,"qno":101,"question":102,"chapter":103},"fin_plan_prac-46-025",25,"下列何者非為房貸轉貸之費用？","購屋規劃",{"id":105,"qno":106,"question":107,"chapter":103},"fin_plan_prac-46-026",26,"有關房貸轉貸考量之因素，下列敘述何者正確？ A.利率差距 B.鑑價、代償及代書等轉貸費用 C.轉貸額度",{"id":109,"qno":110,"question":111,"chapter":103},"fin_plan_prac-46-027",27,"有關購屋或租屋之決策，下列哪些為使用淨現值法時需考慮之變數？a.折現率 b.未來各期淨現金流量 c.年限",{"id":113,"qno":114,"question":115,"chapter":103},"fin_plan_prac-46-028",28,"張先生申請房屋貸款 500 萬元，年利率 3%，貸款期間 20 年，約定採本利平均攤還法按年清償；其於償還第 7期本利和後，因急需資金旋即於原案項下增貸 50 萬元並將貸款期間由原先 20 年延為 25 年，其他條件不變。則至此之後，張先生每期所須償還之本利和為多少？（取最接近值）",{"id":117,"qno":118,"question":119,"chapter":103},"fin_plan_prac-46-029",29,"阿義目前有 100 萬元現金及每年投資 80 萬元，預計 3 年後要購屋，房貸利率 5%，借期 20 年，投資報酬率 6%，自備款三成，則 3 年後阿義至多有能力買若干金額之房子？（取最接近值）",{"id":121,"qno":122,"question":123,"chapter":103},"fin_plan_prac-46-030",30,"店面與辦公大樓估價時通常採收益還原法，設若台北市某辦公大樓樓層面積 100 坪，每月淨租金收入為 18 萬元，未來市場投資年收益率 6%，請問其合理總價為何？",{"id":125,"qno":126,"question":127,"chapter":103},"fin_plan_prac-46-031",31,"小連欲投資購買某店面以供出租，若該店面每年有 50 萬元淨租金收入，假設 15 年後該店面可以當時價格 500萬元出售，以每年投資報酬率 8%設算，小連最高出價金額為多少？（取最接近值）",{"id":129,"qno":130,"question":131,"chapter":103},"fin_plan_prac-46-032",32,"小周計劃以低利貸款貸 200 萬元，年利率 2.5%，信用貸款 100 萬元，年利率 6%及標會 100 萬元，年利率 8%，共計 400 萬元購屋，請問其平均借款利率為何？",{"id":133,"qno":134,"question":135,"chapter":46},"fin_plan_prac-46-033",33,"每月退休生活費用若有固定收入挹注，則退休金籌備壓力可較小，下列何者非屬前述所指固定收入來源？",{"id":137,"qno":138,"question":139,"chapter":46},"fin_plan_prac-46-035",35,"許阿姨現年 50 歲，即刻起每年工作結餘 50 萬元均用於投資，假設每年投資報酬率為 7%，在不考慮通貨膨脹率的情況下，希望退休時能累積至 1,000 萬元以供退休後生活使用，則許阿姨最早能於幾歲時退休？",{"id":141,"qno":142,"question":143,"chapter":46},"fin_plan_prac-46-036",36,"陳先生計劃於 60 歲退休，退休前期 15 年每年需要 50 萬元，退休後期 10 年每年需要 40 萬元，假設退休期間之實質報酬率為 2%，試以實質報酬率折現法計算陳先生退休時的總退休金需求？（取最接近值）",{"id":145,"qno":146,"question":147,"chapter":46},"fin_plan_prac-46-037",37,"某甲目前稅前每月收入為 75,000 元，支出 50,000 元，計劃 15 年後退休，退休後之月支出現值為 40,000 元，假設收入成長率為 0%，通貨膨脹率為 2%，請問退休後之所得替代率為多少？（取最接近值）",{"id":149,"qno":150,"question":151,"chapter":46},"fin_plan_prac-46-038",38,"小張目前已有 50 萬元可供累積退休之用，預備 15 年後退休，假設每年可儲蓄金額為 30 萬元，預估投資報酬率為 8%，屆時可累積的退休金為何？",{"id":153,"qno":154,"question":155,"chapter":76},"fin_plan_prac-46-039",39,"小郭現有資金 100 萬元，其收入扣除開銷後每年結餘 50 萬元，若希望 20 年後能達到 2,000 萬元之理財目標，而將現有資金及每年之結餘均持續存入定期存款（按年複利，年利率 4%），期間 20 年，則屆時其資金缺口為何？（取最接近值）",{"id":157,"qno":158,"question":159,"chapter":81},"fin_plan_prac-46-040",40,"基本面明顯轉差或技術面呈空頭排列的個股或基金，此時應考慮的重點為下列何者？",{"id":161,"qno":162,"question":163,"chapter":81},"fin_plan_prac-46-041",41,"有關投資組合的向日葵原則敘述，下列何者錯誤？",{"id":165,"qno":166,"question":167,"chapter":81},"fin_plan_prac-46-042",42,"有關定時定額選擇投資標的之敘述，下列何者正確？",{"id":169,"qno":170,"question":171,"chapter":81},"fin_plan_prac-46-043",43,"當股價向上翻揚並獲致相當的漲幅時，下列投資策略之相對表現優劣順序將為何？ A.固定投資比率策略B.投資組合保險策略 C.買入持有策略",{"id":173,"qno":174,"question":175,"chapter":81},"fin_plan_prac-46-045",45,"黃先生總資產市值為 100 萬元，可接受的總資產市值下限為 70 萬元，可承擔風險係數為 3，依投資組合保險策略投資股票，若所投資之股票價值下跌 10 萬元，則應如何調整？",{"id":177,"qno":178,"question":179,"chapter":81},"fin_plan_prac-46-046",46,"如果政府公債被視為無風險資產，該公債的利率假設為 7%，又知用以反映系統風險之貝他係數及風險貼水分別為 1 與 8%，則依證券市場線可求得之必要報酬率為多少？",{"id":181,"qno":182,"question":183,"chapter":20},"fin_plan_prac-46-047",47,"依我國遺產及贈與稅法規定，被繼承人死亡前多久內贈與配偶之財產，應於被繼承人死亡時，視為被繼承人之遺產，併入其遺產總額課稅？",{"id":185,"qno":186,"question":187,"chapter":20},"fin_plan_prac-46-048",48,"有關個人所得稅列舉扣除額中「購屋借款利息」之敘述，下列何者錯誤？",{"id":189,"qno":190,"question":191,"chapter":20},"fin_plan_prac-46-049",49,"有關土地增值稅之敘述，下列何者正確？",{"id":193,"qno":194,"question":195,"chapter":55},"fin_plan_prac-46-050",50,"張君從事高危險工作，為防萬一，擬投保壽險，據估計其家庭年支出為 80 萬元，個人支出佔 25%，無負債，假設平均存款利率為 5%，依所得替代法計算，張君應投保金額為若干？",1783434647166]