[{"data":1,"prerenderedAt":213},["ShallowReactive",2],{"past-fin_plan_prac-47":3},{"examName":4,"questions":5},"理財規劃人員專業能力測驗——理財規劃實務",[6,11,16,21,26,31,35,40,44,48,52,56,60,65,69,73,77,81,86,90,94,99,103,107,111,116,120,124,128,132,136,140,145,149,153,157,161,165,169,173,177,181,185,189,193,197,201,205,209],{"id":7,"qno":8,"question":9,"chapter":10},"fin_plan_prac-47-002",2,"下列何項將影響個人資產負債表中之淨值？ A.以存款帳戶餘額清償貸款 B.以部份付現、部份貸款方式買車 C.個人持有全球股票指數型基金，全球股市全面上揚 D.個人持有債券，利率上揚","家庭財務報表的編製與分析",{"id":12,"qno":13,"question":14,"chapter":15},"fin_plan_prac-47-003",3,"銀行辦理財富管理業務，應充分了解客戶，有關其作業準則，下列何者錯誤？","客戶屬性與理財規劃",{"id":17,"qno":18,"question":19,"chapter":20},"fin_plan_prac-47-004",4,"診斷與分析客戶財務情況是財務規劃流程的一部分，下列何項工作在此階段完成？I.確認投資工具 II.確認財務現況的優劣點 III.推薦節稅策略 IV.蒐集財務資料","理財規劃的步驟",{"id":22,"qno":23,"question":24,"chapter":25},"fin_plan_prac-47-005",5,"下列哪一種保險會產生資產累積效果？","全方位理財規劃",{"id":27,"qno":28,"question":29,"chapter":30},"fin_plan_prac-47-006",6,"如果借入利率 8％的小額信用貸款來償還 18％的信用卡負債，此種理財行為會造成個人資產負債表上如何變化？","理財規劃的計算基礎",{"id":32,"qno":33,"question":34,"chapter":10},"fin_plan_prac-47-007",7,"下列何者為淨值成長率公式？",{"id":36,"qno":37,"question":38,"chapter":39},"fin_plan_prac-47-008",8,"小鍾月薪 10 萬元，每月之薪資所得扣繳 1.3 萬元、勞健保費 4 千元、交通費及餐費 8 千元、固定生活費 4萬元、房貸本息支出 2 萬元，則小鍾的收支平衡點之月收入為多少萬元？","家庭現金流量管理",{"id":41,"qno":42,"question":43,"chapter":39},"fin_plan_prac-47-009",9,"小明目前淨資產為 400 萬元，假設年投資報酬率為 8%，而目前年支出為 200 萬元，則小明的財務自由度為下列何者？",{"id":45,"qno":46,"question":47,"chapter":39},"fin_plan_prac-47-010",10,"小陳家庭的年基本支出為 40 萬元，而家庭年收入為 100 萬元，年消費支出為 90 萬元，則小陳的邊際消費率為下列何者？",{"id":49,"qno":50,"question":51,"chapter":30},"fin_plan_prac-47-011",11,"張先生投資經營一家餐廳，總共投資新台幣 1,000 萬元，其中固定資產投資（含裝潢）為 800 萬元，動產加計其他投資為 200 萬元，預計未來每月總收入 20 萬元，總開銷 10 萬元，則回收期間至少為下列何者恰可收回原投資金額？",{"id":53,"qno":54,"question":55,"chapter":39},"fin_plan_prac-47-012",12,"B 君每月固定薪資 10 萬元，每月生活費用為 4 萬元，30 年房貸，每月攤還本利和 2 萬元，假設無其他收入及支出，每月剩餘全額均投資於定存，若存款利率等於通貨膨脹率，則 30 年後 B 君存款金額為何？",{"id":57,"qno":58,"question":59,"chapter":39},"fin_plan_prac-47-013",13,"商店收入的 60%是估計的進貨成本，每月租金等雜費為 3 萬元，月收入為 20 萬元，真正賺到的錢為多少？",{"id":61,"qno":62,"question":63,"chapter":64},"fin_plan_prac-47-014",14,"針對房貸負擔，應就下列何者參考數值投保遞減型房貸壽險，萬一保險事故發生，可用理賠金還清貸款？","購屋規劃",{"id":66,"qno":67,"question":68,"chapter":15},"fin_plan_prac-47-015",15,"理財顧問面對理財價值觀屬於蟋蟀族的客戶，應建議下列何項行為？",{"id":70,"qno":71,"question":72,"chapter":30},"fin_plan_prac-47-016",16,"有關複利現值係數與複利終值係數，下列敘述何者正確？",{"id":74,"qno":75,"question":76,"chapter":30},"fin_plan_prac-47-017",17,"某甲投資股票，第一年股價由投資時的$120 漲到$170，第二年股價由$170 跌到$120，假設無股利之發放，下列何者能合理評估平均年報酬率？",{"id":78,"qno":79,"question":80,"chapter":30},"fin_plan_prac-47-018",18,"每年投資 7.2 萬元，若 20 年期間的年投資報酬率均為 5%，屆時可累積的金額為多少？",{"id":82,"qno":83,"question":84,"chapter":85},"fin_plan_prac-47-019",19,"假設臺灣銀行的定存利率為 3％，某台灣股票基金的年報酬率為 10％，標準差為 20％，則該股票基金的風險貼水為多少？","投資規劃",{"id":87,"qno":88,"question":89,"chapter":30},"fin_plan_prac-47-020",20,"王先生花 15 年時間投資基金以累積一筆資金，其於第 1 年年底投資 10 萬元，第 2 年年底投資 30 萬元，而第 3年至第 15 年之每年年底均投資 60 萬元，假設年投資報酬率固定為 5%，則王先生 15 年後共可累積多少錢？（取最近值）",{"id":91,"qno":92,"question":93,"chapter":30},"fin_plan_prac-47-021",21,"假設預期報酬率 4%下，小李希望在 10 年後能累積一筆 500 萬元創業基金，除計畫每年儲蓄 40 萬元，為達成理財目標，小李至少應於期初投資多少金額？",{"id":95,"qno":96,"question":97,"chapter":98},"fin_plan_prac-47-022",22,"有關子女教育金規劃的概念，下列何者錯誤？","子女教育金規劃",{"id":100,"qno":101,"question":102,"chapter":98},"fin_plan_prac-47-023",23,"陳先生準備 15 年後提供 200 萬元子女教育基金，目前手上有 50 萬元將作為投資用，預期年報酬率為 6%，則他另須每年投資多少錢方可達成其預期目標？（取最接近值）",{"id":104,"qno":105,"question":106,"chapter":25},"fin_plan_prac-47-024",24,"王家夫妻二人稅前年薪合計為 300 萬元（適用 30%所得稅率），每個月房租及生活費為 7 萬元，預計工作 30年後退休，退休後須預留 20 年生活費，若養育每個小孩之生涯費用為 1,000 萬元，則他們至多可養育幾個孩子？（假設收入成長率與通貨膨脹率相抵銷）",{"id":108,"qno":109,"question":110,"chapter":64},"fin_plan_prac-47-025",25,"有關不動產估價方法，下列敘述何者錯誤？",{"id":112,"qno":113,"question":114,"chapter":115},"fin_plan_prac-47-026",26,"目前我國自用住宅購屋借款全年利息支出（減除儲蓄投資特別扣除額的部分），可扣除上限為多少萬元？","稅務規劃",{"id":117,"qno":118,"question":119,"chapter":64},"fin_plan_prac-47-027",27,"有關房屋貸款之敘述，下列何者錯誤？",{"id":121,"qno":122,"question":123,"chapter":64},"fin_plan_prac-47-028",28,"小方申請房屋貸款 360 萬元，年利率 5%，期間 10 年，採本金平均攤還法按月共分 120 期清償，請問小方第 117期應償還之本利和為多少？",{"id":125,"qno":126,"question":127,"chapter":64},"fin_plan_prac-47-029",29,"某房地產總價 800 萬元，可貸款 500 萬元，房貸利率 6%，若自備款的機會成本為 4%，請問其購屋年成本為何？",{"id":129,"qno":130,"question":131,"chapter":64},"fin_plan_prac-47-030",30,"阮小姐目前年收入為 80 萬元，淨資產 150 萬元，計劃於 3 年後購屋。今其除淨資產外，另以年收入之 40%投資基金以籌措購屋自備款，假設年投資報酬率為 5%，則屆時累積之購屋自備款為多少元？（取最接近值）",{"id":133,"qno":134,"question":135,"chapter":64},"fin_plan_prac-47-031",31,"假設房屋鑑價費用 5,000 元，代償費用 10,000 元，代書費用（包括設定及塗銷費）計 4,500 元，設定規費 6,000元，原有房貸提前清償違約金 15,000 元，土地增值稅 20,000 元，請問某甲計畫辦理房屋轉貸時，其應負擔費用總計為多少？",{"id":137,"qno":138,"question":139,"chapter":64},"fin_plan_prac-47-032",32,"小儀計畫以勞工首次購屋貸款貸 250 萬元，年利率 3%，信用貸款 100 萬元，年利率 6%及標會 150 萬元，年利率 8%共計 500 萬元購屋，在其他條件相同情形下，請問其平均借款利率為何？",{"id":141,"qno":142,"question":143,"chapter":144},"fin_plan_prac-47-033",33,"依勞工退休金條例規定，雇主每月負擔之勞工退休金提撥率，不得低於勞工每月工資之多少比率？","退休規劃",{"id":146,"qno":147,"question":148,"chapter":144},"fin_plan_prac-47-034",34,"有關勞工退休金條例規定，下列敘述何者錯誤？",{"id":150,"qno":151,"question":152,"chapter":144},"fin_plan_prac-47-035",35,"被保險人於 98 年 1 月 1 日勞工保險條例施行前有保險年資者，在符合請領資格規定時，得選擇一次請領老年給付，下列何者非屬之？",{"id":154,"qno":155,"question":156,"chapter":144},"fin_plan_prac-47-036",36,"一個完整的退休規劃，應包括工作生涯設計、退休後生活設計及自籌退休金部份的儲蓄投資設計，下列何者非這三項設計的最大影響變數？",{"id":158,"qno":159,"question":160,"chapter":144},"fin_plan_prac-47-037",37,"某甲即將退休，目前年所得為 30 萬元，假設退休後之所得替代率為 70%，安全支用率為 5%，投資報酬率等於通貨膨脹率，請問夫妻二人生活應準備之退休金為新台幣多少元？",{"id":162,"qno":163,"question":164,"chapter":144},"fin_plan_prac-47-038",38,"假設儲蓄投資報酬率等於通貨膨脹率，王先生現年 45 歲，無積蓄，每年儲蓄率為 40%，則其必須工作到幾歲退休才能維持現有的生活水準到 75 歲？",{"id":166,"qno":167,"question":168,"chapter":144},"fin_plan_prac-47-039",39,"小王目前 30 歲，打算 60 歲退休，希望退休後生活水準為工作期之 80%並維持到 75 歲，若目前積蓄為年所得的 5 倍，年儲蓄率為 50%，則 75 歲時小王可累積年所得多少倍之積蓄給子女？（假設儲蓄的投資報酬率等於通貨膨脹率）",{"id":170,"qno":171,"question":172,"chapter":85},"fin_plan_prac-47-040",40,"「央行提高存款準備率」，對股票市場的投資人而言，此種風險為下列何者？",{"id":174,"qno":175,"question":176,"chapter":85},"fin_plan_prac-47-041",41,"證券市場線是在表達預期報酬率與下列何者的關係？",{"id":178,"qno":179,"question":180,"chapter":85},"fin_plan_prac-47-042",42,"有關投資組合與投資策略，下列何者錯誤？",{"id":182,"qno":183,"question":184,"chapter":85},"fin_plan_prac-47-043",43,"有關定期定額投資基金策略，下列敘述何者錯誤？",{"id":186,"qno":187,"question":188,"chapter":85},"fin_plan_prac-47-044",44,"小明所持有之投資組合包含甲、乙兩種股票，其比重各占 30%及 70%，標準差分別為 3%及 2%，假設此投資組合風險為 4%，則此兩種股票間之共變異數為何？【提示：投資組合風險等於投資組合的標準差】",{"id":190,"qno":191,"question":192,"chapter":85},"fin_plan_prac-47-045",45,"某股東以每股 100 元買入股票，持有一段時間後便以每股 110 元售出。該股東曾在持有期間收到來自發行公司發放的現金股利 5 元，則該股東之投資報酬率為多少？",{"id":194,"qno":195,"question":196,"chapter":85},"fin_plan_prac-47-046",46,"在投資組合保險策略中，起始資產市值為 100 萬元，可接受的總資產市值下限為 80 萬元，可承擔風險係數為2.5 倍時，股票投資額應為何？",{"id":198,"qno":199,"question":200,"chapter":115},"fin_plan_prac-47-047",47,"被繼承人死亡前二年贈與特定人之資產，於死亡後仍應併入遺產總額課徵遺產稅，下列何者不屬於所謂之「特定人」？",{"id":202,"qno":203,"question":204,"chapter":115},"fin_plan_prac-47-048",48,"申報個人綜合所得稅時，可列為「列舉扣除額」之項目中，不包括下列何者？",{"id":206,"qno":207,"question":208,"chapter":115},"fin_plan_prac-47-049",49,"依遺產與贈與稅法規定，被繼承人死亡前二年內贈與被繼承人之子女的財產，已繳納贈與稅，下列敘述何者正確？",{"id":210,"qno":211,"question":212,"chapter":30},"fin_plan_prac-47-050",50,"目前手上有 30 萬元，投資在投資報酬率為 3%的定存，想在 3 年後不用貸款買一部 100 萬元的車子，則另須每年投資多少錢於報酬率 10%之定期定額基金中？（取最接近值）",1783434647178]