[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-risk_mgmt-21-047":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-21-047","21",47,"乙公司 2024 年度損益表的主要會計科目為：營業收入 166,228 萬元、營業成本 92,304 萬元、營業費用 13,384萬元、利息費用 1,858 萬元、處分固定資產損失 99 萬元、匯兌損失 33 萬元，請問該公司的財務費用率為多少？",[13,14,15,16],"0.54%","0.84%","1.04%","1.14%",3,"信用評等制度",1,"財務費用率衡量公司為取得資金所付出的代價占營收的比重，分子取與融資有關的費用，也就是利息費用加計匯兌損失，分母為營業收入。算式為 (1,858 + 33) ÷ 166,228 = 1.1376%，四捨五入為 1.14%，故選 (D)。處分固定資產損失 99 萬元是資產處分產生的業外損失，與籌措資金無關，不能放進分子。若只計利息費用，1,858 ÷ 166,228 = 1.1177%，約 1.12%，選項中並無此數字，(A)(B)(C) 的比率都明顯低於實際的資金成本負擔。","hard",[23,27,31,35,39,42],{"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":38},"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":40,"question":41,"qno":10},"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？",{"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",50,1785146816284]