[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_prac-48-004":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"fin_plan_prac","理財規劃人員專業能力測驗——理財規劃實務","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"fin_plan_prac-48-004","48",4,"有關編製家庭財務報表，下列敘述何者錯誤？",[13,14,15,16],"預售屋的預付款是資產科目","資產與負債是存量的觀念","未實現的資本利得應顯示在收支儲蓄表中","儲蓄是收入減支出後之淨額",2,"家庭財務報表的編製與分析","未實現資本利得尚未變現，只反映在資產負債表淨值變動，不應列入收支儲蓄表，故(3)錯誤。預付款屬資產、資產負債為存量、儲蓄為收入減支出淨額，皆正確。","medium",[22,25,29,33,37,41],{"id":23,"question":24,"qno":17},"fin_plan_prac-46-002","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",{"id":26,"question":27,"qno":28},"fin_plan_prac-46-006","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？",6,{"id":30,"question":31,"qno":32},"fin_plan_prac-46-007","有關家庭財務比率之分析，下列敘述何者錯誤？",7,{"id":34,"question":35,"qno":36},"fin_plan_prac-46-008","編製家庭財務報表，下列何者是流量的觀念？",8,{"id":38,"question":39,"qno":40},"fin_plan_prac-46-009","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？",9,{"id":42,"question":43,"qno":44},"fin_plan_prac-46-016","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？",16,1783434648048]