[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fin_plan_prac-48-010":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"fin_plan_prac-48-010","48",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？",[13,14,15,16],"其目前之負債比率為 0","其目前之淨值投資比率為 50%","當年度淨值成長率為 36%","當年度理財收入為 5 萬元",2,"家庭財務報表的編製與分析",1,"淨值=生息100+自用100=200萬。理財收入=100×5%=5萬，淨值增加=毛儲蓄30+理財收入5=35萬，淨值成長率=35÷200=17.5%，非36%，故(3)錯誤。負債比率0、淨值投資比率100÷200=50%、理財收入5萬皆正確。","hard",[23,26,30,34,38,42],{"id":24,"question":25,"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",16,1783434648091]