[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-risk_mgmt-21-012":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-21-012","21",12,"甲企業在 2024 年 12 月 31 日的流動資產為 85,951 萬元，其中現金及約當現金 35,664 萬元、應收票據及帳款淨額 28,180 萬元、存貨 10,968 萬元、預付費用 125 萬元、其他流動資產 11,014 萬元。負債總額 79,219萬元，除長期負債 38,030 萬元外，其餘為流動負債，請問該公司的速動比率為何？（四捨五入取最接近值）",[13,14,15,16],"209%","199%","182%","185%",2,"信用評等制度",1,"速動比率衡量企業不必變賣存貨就能償還短期債務的能力，分子是流動資產扣掉變現最慢的存貨與收不到現金的預付費用，分母是流動負債。流動負債為負債總額 79,219 減長期負債 38,030，即 41,189 萬元；速動資產為 85,951 減存貨 10,968 再減預付費用 125，即 74,858 萬元。相除得 74,858÷41,189≒1.8174，四捨五入為 182%，故選(C)。(A) 209% 是未扣存貨與預付費用的流動比率 208.67%；(B) 199% 與 (D) 185% 都無法由題目數字推得。","hard",[23,27,30,34,38,42],{"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":10},"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？",{"id":31,"question":32,"qno":33},"risk_mgmt-20-014","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？",14,{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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",50,1785146815965]