[{"data":1,"prerenderedAt":217},["ShallowReactive",2],{"past-fin_plan_prac-48":3},{"examName":4,"questions":5},"理財規劃人員專業能力測驗——理財規劃實務",[6,11,15,20,25,29,33,37,41,45,49,54,58,63,67,72,76,81,85,89,93,97,101,106,110,114,118,122,126,130,134,138,142,147,151,155,159,163,167,171,176,180,184,188,192,196,200,205,209,213],{"id":7,"qno":8,"question":9,"chapter":10},"fin_plan_prac-48-001",1,"銀行辦理財富管理業務，涉及外匯業務之經營者，應經下列何者之同意？","理財規劃概論",{"id":12,"qno":13,"question":14,"chapter":10},"fin_plan_prac-48-002",2,"下列何者違反理財規劃人員的道德規範與紀律？",{"id":16,"qno":17,"question":18,"chapter":19},"fin_plan_prac-48-003",3,"理財規劃人員在蒐集客戶資訊、設定理財目標與期望時，下列何者非屬必要？","客戶屬性與理財規劃",{"id":21,"qno":22,"question":23,"chapter":24},"fin_plan_prac-48-004",4,"有關編製家庭財務報表，下列敘述何者錯誤？","家庭財務報表的編製與分析",{"id":26,"qno":27,"question":28,"chapter":24},"fin_plan_prac-48-005",5,"有關會計科目借貸方之敘述，下列何者正確？",{"id":30,"qno":31,"question":32,"chapter":24},"fin_plan_prac-48-006",6,"有關資產成長率之敘述，下列何者錯誤？",{"id":34,"qno":35,"question":36,"chapter":24},"fin_plan_prac-48-007",7,"在編製家庭收支儲蓄表時，下列何項屬於非消費支出？",{"id":38,"qno":39,"question":40,"chapter":24},"fin_plan_prac-48-008",8,"下列何者不是衡量個人生涯階段財務適足性的指標？",{"id":42,"qno":43,"question":44,"chapter":24},"fin_plan_prac-48-009",9,"小王年收入 200 萬元，年支出 150 萬元，毛儲蓄 50 萬元，生息資產 100 萬元，在無負債亦無其他自用資產下，投資報酬率 10%，則淨值成長率為下列何者？",{"id":46,"qno":47,"question":48,"chapter":24},"fin_plan_prac-48-010",10,"張先生目前年收入為 150 萬元，年支出為 120 萬元，毛儲蓄為 30 萬元，生息資產為 100 萬元，自用資產為 100萬元，無負債，其投資報酬率為 5%。假設當年毛儲蓄逐月累積時，以現金持有。理財收入在毛儲蓄大於零時，以期初生息資產為計算基準。下列敘述何者錯誤？",{"id":50,"qno":51,"question":52,"chapter":53},"fin_plan_prac-48-011",11,"儲備緊急預備金的形式，以下列何者為佳？","家庭現金流量管理",{"id":55,"qno":56,"question":57,"chapter":53},"fin_plan_prac-48-012",12,"陳先生每月平均收入為 10 萬元，其每月基本支出 5 萬元，今計劃達成儲蓄購屋頭期款 300 萬元之目標，若其邊際儲蓄率為 50%，不考慮儲蓄之投資收益，則陳先生須費時多久方可達成其理財目標？",{"id":59,"qno":60,"question":61,"chapter":62},"fin_plan_prac-48-013",13,"張先生原有本金 100 萬元，另信用貸款 300 萬元，全部投資於某金融商品，假設貸款年利率 5%，年投資報酬率為 10%，則一年後其淨值投資報酬率為何？","理財規劃的計算基礎",{"id":64,"qno":65,"question":66,"chapter":19},"fin_plan_prac-48-014",14,"有關家庭成熟期的資產狀況，下列敘述何者正確？",{"id":68,"qno":69,"question":70,"chapter":71},"fin_plan_prac-48-015",15,"針對購屋、子女教育與退休等目標的資金配置，採用「目標並進投資法」，下列敘述何者正確？","全方位理財規劃",{"id":73,"qno":74,"question":75,"chapter":62},"fin_plan_prac-48-016",16,"有關運用全現金法及自有資金法，在計算借款投資的報酬率，下列敘述何者錯誤？",{"id":77,"qno":78,"question":79,"chapter":80},"fin_plan_prac-48-017",17,"在下列攤還方式下，何者可採年金方式計算？","購屋規劃",{"id":82,"qno":83,"question":84,"chapter":62},"fin_plan_prac-48-018",18,"總報酬率（不為零）與投資年數相同時，有關複利年平均報酬率與單利年平均報酬率之敘述，下列何者正確？",{"id":86,"qno":87,"question":88,"chapter":62},"fin_plan_prac-48-019",19,"期初投資一筆錢經若干年後，計算包括本金及利息或資本利得所累積金額，其計算方式應採用下列何者？",{"id":90,"qno":91,"question":92,"chapter":62},"fin_plan_prac-48-020",20,"小李原有本金 50 萬元，另信用貸款 200 萬元，全部投資於某金融商品，倘貸款年利率 5%，年投資報酬率為 10%，則一年後其淨值投資報酬率為何？",{"id":94,"qno":95,"question":96,"chapter":62},"fin_plan_prac-48-021",21,"甲公司發行五年期面額一百萬元不付息債券，目前市場利率 4%，則此一債券目前市價約為何？",{"id":98,"qno":99,"question":100,"chapter":62},"fin_plan_prac-48-022",22,"張三每年存三年期固定利率存款 50 萬元，第一年存款收益率為 8%，利率每年下降 2%的情況下，第二年時其總存款平均收益率為何？",{"id":102,"qno":103,"question":104,"chapter":105},"fin_plan_prac-48-023",23,"有關子女養育與教育金規劃，下列敘述何者錯誤？","子女教育金規劃",{"id":107,"qno":108,"question":109,"chapter":53},"fin_plan_prac-48-024",24,"張太太擬出外上班，如果上班後每月要增加服裝化妝品 5,000 元、交通費 5,000 元、外食費 5,000 元、保母費30,000 元，以適用邊際稅率 20%而言，則張太太每月稅前薪資收入額至少應為多少才划算？",{"id":111,"qno":112,"question":113,"chapter":19},"fin_plan_prac-48-025",25,"林小姐高中畢業後即投入職場，平均年收入為 30 萬元，工作 34 年後退休。其同學王小姐大學畢業，大學 4 年總花費為 150 萬元，畢業後平均年收入為 45 萬元，工作 30 年後退休。假設收入成長率等於通貨膨脹率，請問至退休時，王小姐比林小姐之收入淨增加多少元？",{"id":115,"qno":116,"question":117,"chapter":80},"fin_plan_prac-48-026",26,"有關契稅，下列敘述何者正確？",{"id":119,"qno":120,"question":121,"chapter":80},"fin_plan_prac-48-027",27,"某甲從事傳銷業，常有額外收入來源，欲貸款購屋且希望利息費用能盡量低，則他應選擇的房貸型態為何？",{"id":123,"qno":124,"question":125,"chapter":80},"fin_plan_prac-48-028",28,"有關抵利型房貸，下列敘述何者錯誤？",{"id":127,"qno":128,"question":129,"chapter":80},"fin_plan_prac-48-029",29,"小張有一市價 1,200 萬元的房屋，想在 10 年後換購目前市價 2,000 萬元的別墅，假設房價每年以 3%成長，請問 10 年後換屋應補的房價為多少？（四捨五入至萬元）",{"id":131,"qno":132,"question":133,"chapter":80},"fin_plan_prac-48-030",30,"小王向銀行辦理房屋貸款 400 萬元，貸款年率 6%，期限 20 年，按年本利平均攤還，請問每年須償還銀行本利金額多少元？（取最接近值）",{"id":135,"qno":136,"question":137,"chapter":80},"fin_plan_prac-48-031",31,"小鄭申請房屋貸款 300 萬元，年利率 6%，期間 10 年，採本利平均攤還法按年清償，請問小鄭於償還第 4 期本息款後，其未清償貸款本金尚餘多少？（取最接近值）",{"id":139,"qno":140,"question":141,"chapter":80},"fin_plan_prac-48-032",32,"店面與辦公大樓估價時通常採收益還原法，若台北市某辦公大樓樓層面積 150 坪，每月淨租金收入為 16 萬元，未來市場投資年收益率皆為 5%，請問其合理總價為何？",{"id":143,"qno":144,"question":145,"chapter":146},"fin_plan_prac-48-033",33,"有關勞工退休金條例規定，下列敘述何者錯誤？","退休規劃",{"id":148,"qno":149,"question":150,"chapter":146},"fin_plan_prac-48-034",34,"下列何者非屬國民年金保險的給付項目？",{"id":152,"qno":153,"question":154,"chapter":146},"fin_plan_prac-48-035",35,"某甲目前月薪為 5 萬元，每月支出 4 萬 6 千元，打算 20 年後退休，預計退休後每月支出淨減少 1 萬 5 千元，假設收入成長率等於通貨膨脹率，則其退休後所得替代率為多少？（取最接近值）",{"id":156,"qno":157,"question":158,"chapter":146},"fin_plan_prac-48-036",36,"王君現年 40 歲，每年投資 50 萬元，年投資報酬率為 3%，在不考慮通貨膨脹下，希望退休時能至少累積 1,170萬元以供其退休使用，請問王君最早於幾歲時可退休？（取最接近值）",{"id":160,"qno":161,"question":162,"chapter":146},"fin_plan_prac-48-037",37,"陳君現年 40 歲，希望在 60 歲退休時自行準備 3,000 萬元退休金，其目前有 200 萬元可供投資，年投資報酬率為 10%，請問陳君每年另須投資多少錢？",{"id":164,"qno":165,"question":166,"chapter":80},"fin_plan_prac-48-038",38,"小王申請房屋貸款 400 萬元，寬限期 2 年，採 1 年期平均定儲利率加碼 2%浮動計息之指數型房貸（假設 1 年期平均定儲利率為 1.725%，一年浮動調整一次），請問小王第一年應償還之貸款利息為多少？",{"id":168,"qno":169,"question":170,"chapter":146},"fin_plan_prac-48-039",39,"下列何者不是選擇一次領取退休金或退休年金的重要考量因素？",{"id":172,"qno":173,"question":174,"chapter":175},"fin_plan_prac-48-040",40,"下列何者投資工具較適合風險矩陣中，長資金運用期、低風險偏好者？","投資規劃",{"id":177,"qno":178,"question":179,"chapter":175},"fin_plan_prac-48-041",41,"假設無風險利率為 2%，A 股票的貝他係數為 1.1，股票市場的報酬率為 8%，根據資本資產定價模式，A 股票的必要報酬率為多少？",{"id":181,"qno":182,"question":183,"chapter":175},"fin_plan_prac-48-042",42,"依據公式 K = m ×（V - F）制訂投資組合保險策略，假設可承擔風險係數 m = 2，起始總資產市值 V 為 100 萬元，可容忍最大損失為 25%。若所投資股票市值增加 15 萬元，則此時應加買股票多少元？",{"id":185,"qno":186,"question":187,"chapter":175},"fin_plan_prac-48-043",43,"胡叔叔持有甲、乙兩家公司之股票，其比重分別為 80%及 20%，標準差分別為 10.5%及 7.6%，假設甲、乙兩家公司股票的共變異數為-1.5%時，則此投資組合的風險為何？【提示：投資組合風險即為投資組合的標準差】 （取最接近值）",{"id":189,"qno":190,"question":191,"chapter":175},"fin_plan_prac-48-044",44,"當景氣向上機率為 40%時，基金 A 預期報酬率 30%；景氣持平機率為 30%時，基金 A 預期報酬率為 10%；景氣向下機率為 30%時，基金 A 預期報酬率為-20%。則基金 A 的標準差為何？",{"id":193,"qno":194,"question":195,"chapter":175},"fin_plan_prac-48-045",45,"當整體股市人氣資金匯集時，應加重下列何種個股，較能突顯短期操作績效？",{"id":197,"qno":198,"question":199,"chapter":175},"fin_plan_prac-48-046",46,"目前某一指數為 100 點，預期未來 3 個月達到 130 點的機率為 30%，跌到 90 點的機率為 50%，維持目前狀況為 20%，則投資此一指數的預期報酬率為何？",{"id":201,"qno":202,"question":203,"chapter":204},"fin_plan_prac-48-047",47,"下列何者為我國綜合所得稅之最高稅率？","稅務規劃",{"id":206,"qno":207,"question":208,"chapter":204},"fin_plan_prac-48-048",48,"下列何者不是所得稅法第十七條規範之「列舉扣除額」項目？",{"id":210,"qno":211,"question":212,"chapter":204},"fin_plan_prac-48-049",49,"根據「所得基本稅額條例」（最低稅負制），應計入個人基本所得額的項目，下列何者錯誤？",{"id":214,"qno":215,"question":216,"chapter":62},"fin_plan_prac-48-050",50,"假設今年的投資報酬率為 6%，但是今年的通貨膨脹率為 2%，那麼你獲得的實質報酬率約為多少？",1783434647194]