[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-risk_mgmt-20-014":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"risk_mgmt","風險管理基本能力測驗——風險管理制度與實務","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"risk_mgmt-20-014","20",14,"有關受評公司資本結構之長期償債能力，下列何者不宜當作主要衡量指標？",[13,14,15,16],"長短期借款／總資產","比率值愈小，財務風險愈低","資產重估增值（不包括無形資產）","（長短期借款+或有負債）／（長短期借款+或有負債+股東權益）",2,"信用評等制度",1,"衡量長期償債能力要看負債與資本之間的相對關係,也就是自有資本撐不撐得住舉債規模。(A)長短期借款占總資產的比重、(D)把或有負債一併計入的負債占總資金比重,都是直接刻畫資本結構的比率;(B)則是判讀原則,比率值愈小代表舉債依賴度愈低、財務風險愈低。(C)資產重估增值只是把資產帳面價值往上調整的評價結果,既沒有帶進現金流量,也沒有減輕負債的還本付息壓力,金額又高度受重估時點與評價方法左右,拿來當作長期償債能力的主要衡量指標並不適當。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"risk_mgmt-20-009","有關企業信用地位下滑之徵兆，下列敘述何者錯誤？",9,{"id":28,"question":29,"qno":30},"risk_mgmt-20-012","丁公司 2024 年 12 月 31 日的流動資產為 90,381 萬元、長期投資 33,422 萬元、固定資產 207,005 萬元、流動負債 41,189 萬元、長期負債 29,000 萬元、淨值或股東權益 261,754 萬元，請問該公司的固定長期適合率為多少？",12,{"id":32,"question":33,"qno":34},"risk_mgmt-20-015","公司債等級之決定因素，攸關「定量分析」時，下列何者最為重要？",15,{"id":36,"question":37,"qno":38},"risk_mgmt-20-047","依據銀行公會公佈之大型企業信用評等表，其評分構面不包括下列何者？",47,{"id":40,"question":41,"qno":42},"risk_mgmt-20-050","有關 Moody’s 對公司債等級的定量分析，下列敘述何者正確？ A.主要指標為利息保障倍數 B.主要指標為經營效能 C.次要指標為短期償債能力，財務指標是負債比率與財務槓桿比率 D.次要指標為長期償債能力，用以判斷公司是否舉債過多",50,{"id":44,"question":45,"qno":46},"risk_mgmt-21-010","企業金融業務之放款利率＝基準利率＋風險加減碼，有關風險加減碼的涵蓋項目，下列何者錯誤？",10,1785146815471]