[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_prac-48-016":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","c6",{"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-48-016","48",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？",[13,14,15,16],"在計算全現金法報酬率時，應把利息加回","比較有借款基金與無借款基金的投資績效，應以自有資金法較佳","以自有資金法計算出較高績效，主要是運用財務槓桿所冒的額外風險","當全現金法報酬率低於貸款利率時，則自有資金法算出的報酬率低於全現金法",1,"理財規劃的計算基礎","比較有無借款基金的真實投資績效應用全現金法（把利息加回、排除槓桿影響）才公平，故(2)敘述用自有資金法較佳為錯誤。(1)(3)(4)對兩法特性與槓桿風險描述皆正確。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"fin_plan_prac-46-017","有關貨幣時間價值的運用，下列敘述何者錯誤？",17,{"id":27,"question":28,"qno":29},"fin_plan_prac-46-020","當保費採「期初」年金年繳 7 萬元，期間 15 年，在報酬率 7%下，如改採躉繳方式繳納，其金額為何？",20,{"id":31,"question":32,"qno":33},"fin_plan_prac-46-039","小郭現有資金 100 萬元，其收入扣除開銷後每年結餘 50 萬元，若希望 20 年後能達到 2,000 萬元之理財目標，而將現有資金及每年之結餘均持續存入定期存款（按年複利，年利率 4%），期間 20 年，則屆時其資金缺口為何？（取最接近值）",39,{"id":35,"question":36,"qno":37},"fin_plan_prac-47-006","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？",6,{"id":39,"question":40,"qno":41},"fin_plan_prac-47-011","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？",11,{"id":43,"question":44,"qno":10},"fin_plan_prac-47-016","有關複利現值係數與複利終值係數，下列敘述何者正確？",1783434648161]