[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-risk_mgmt-21-015":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-21-015","21",15,"有關標準普爾公司的信用評等制度，下列敘述何者錯誤？",[13,14,15,16],"分為長期及短期兩種評等類別","信用等級分為投資級和投機級兩類","不考慮產業和規模差異，實證模型統一適用「一般產業」的評等","同一等級中附加的符號「－」，表示其屬於該信用等級品質最差之類別",2,"信用評等制度",1,"(C) 敘述錯誤:標準普爾評等時會依受評對象所屬產業的景氣特性、競爭結構與企業規模採用不同的分析架構與財務比率標準,金融業、公用事業與一般製造業的評等方法並不相同,不會用同一套一般產業模型套到所有公司身上。(A) 正確,其評等分為長期與短期兩種類別,分別對應長短期債務的償債能力。(B) 正確,長期評等以 BBB 減為分水嶺,以上屬投資級、以下屬投機級。(D) 正確,同一等級再以加號與減號細分,加註減號者代表在該信用等級中品質相對最差,例如 A 減就弱於 A 與 A 加。","medium",[23,27,31,35,38,42],{"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":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-20-014","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":36,"question":37,"qno":10},"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？",{"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",50,1785146815997]