[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-risk_mgmt-21-038":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":17,"explanation":19,"difficulty":20},"risk_mgmt-21-038","21",38,"有關信評機構之評估過程，針對受評公司之財務分析的評定敘述，下列何者錯誤？",[13,14,15,16],"財務分析即財務風險分析","獲利能力與盈餘保障，反映還款的市場風險","利息保障倍數強調利息費用愈低，越有保障","固定費用的財務保障倍數係衡量公司的成本負擔能力",1,"信用評等制度","信評機構把受評公司拆成業務風險與財務風險兩大塊，財務分析處理的正是財務風險。獲利能力與盈餘保障看的是公司賺不賺錢、賺的錢夠不夠支應到期債務，反映的是還款來源是否穩固，與利率匯率股價波動造成的市場風險是兩回事，(B) 把風險類別掛錯，故選 (B)。(A) 財務分析即財務風險分析，是信評方法論的標準切法。(C) 利息保障倍數以稅前息前利益除以利息費用，利息費用越低倍數越高、保障越足。(D) 固定費用保障倍數把租金等固定支出一併納入，衡量負擔固定成本的能力。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":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",50,1785146816191]