[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-credit_adv_prac-25-007":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"credit_adv_prac","進階授信人員專業能力測驗——授信實務","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"credit_adv_prac-25-007","25",7,"下列何現金流量可分類為營業、投資或籌資活動，但各期方式應一致？",[13,14,15,16],"出售或取得廠房及設備","銷售及提供勞務","利息及股利收付","償還借入款項",2,"企業授信",1,"利息與股利的收付在現金流量表上具有雙重性格：利息支出可視為籌資的代價，也可視為營業活動的費用；股利收入可視為投資的報酬，也可視為營業活動的收益。因此準則允許企業依自身認定分類為營業、投資或籌資活動，但一經選定，各期必須一致，以維持報表的可比性，故 (C) 正確。(A) 出售或取得廠房及設備是長期資產的增減，固定屬投資活動；(B) 銷售及提供勞務是本業收現，固定屬營業活動；(D) 償還借入款項改變資本結構，固定屬籌資活動，三者都沒有選擇空間。","medium",[23,26,30,34,37,41],{"id":24,"question":25,"qno":17},"credit_adv_prac-23-002","凡公司行號依「會計師查核簽證財務報表規則」辦理之財務報表，均可作為財務分析之用，下列何者非屬此類財務報表？",{"id":27,"question":28,"qno":29},"credit_adv_prac-23-004","依中小企業信用保證基金規定，有關直接保證之敘述，下列何者正確？",4,{"id":31,"question":32,"qno":33},"credit_adv_prac-23-006","下列敘述何者錯誤？",6,{"id":35,"question":36,"qno":10},"credit_adv_prac-23-007","有關短期授信性質，下列敘述何者錯誤？",{"id":38,"question":39,"qno":40},"credit_adv_prac-23-008","大華公司經營針織品買賣業務，則其所收到之票據，依其交易性質，下列何者適宜辦理墊付國內票款？",8,{"id":42,"question":43,"qno":44},"credit_adv_prac-23-009","銀行辦理「透支」業務，下列敘述何者錯誤？",9,1785170291215]