[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-risk_mgmt-22-050":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-22-050","22",50,"依據標準普爾信用評等機構之觀點，下列哪些指標可以衡量受評公司之現金流量是否足夠？ A.營業利益\u002F營業收入 B.長短期借款\u002F總資產 C. (正常營業活動的現金流量+利息費用)\u002F利息費用 D.借款的還本期限",[13,14,15,16],"僅 CD","僅 AD","僅 BCD","ABCD",0,"信用評等制度",1,"衡量現金流量夠不夠，看的是「能產生多少現金」對上「要拿多少現金出去」。C 把正常營業活動現金流量加回利息費用後再除以利息費用，得到利息保障倍數，直接呈現營運現金支應利息的能力；D 借款的還本期限則決定現金流出的時程與集中度，兩者都屬現金流量適足性指標，故選 (A)。A 營業利益除以營業收入是利潤率，屬獲利能力指標，帳上賺得多不等於收得到現金。B 長短期借款除以總資產衡量的是財務結構與槓桿程度，看的是負債水位而非現金產生能力。","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-20-014","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":42},"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":44,"question":45,"qno":10},"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",1785146816831]