[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-114-3-030":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sec_invest","證券商業務員資格測驗——證券投資與財務分析","c11",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_invest-114-3-030","114-3",30,"瑞芳公司在共同比財務分析中，若比較基礎為資產負債表者，應以何項目作為 100%？",[13,14,15,16],"負債總額","權益總額","資產總額","不動產、廠房及設備總額",2,"財務比率分析",1,"共同比(垂直)分析中,資產負債表以資產總額作為100%,各項目再表達為其百分比,選(C)。因會計恆等式資產=負債+權益,以資產總額為基準最能完整涵蓋全表;(A)負債總額、(B)權益總額只是其中一部分、(D)不動產廠房設備更僅單一科目,皆不宜作基準。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_invest-114-3-027","從短期債權人的角度來看，下列何者最沒有意義？",27,{"id":28,"question":29,"qno":30},"sec_invest-114-3-031","冬山公司之流動比率 2.5，營運資金淨額$120,000，則其流動資產為何？",31,{"id":32,"question":33,"qno":34},"sec_invest-114-3-033","某公司預付三個月保險費，則：",33,{"id":36,"question":37,"qno":38},"sec_invest-114-3-043","舉債經營有利是指：",43,{"id":40,"question":41,"qno":42},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",44,{"id":44,"question":45,"qno":46},"sec_invest-114-3-045","應付公司債轉換為普通股，將使普通股權益報酬率：",45,1783498253628]