[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-114-3-035":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"sec_invest","證券商業務員資格測驗——證券投資與財務分析","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_invest-114-3-035","114-3",35,"大埔公司因推出新一代產品，故而造成一批庫存商品價格下跌（原售價$1,350,000、成本$975,00 0）。若將此庫存商品進行改良，估計花費成本$112,500 後，即可依原價之七五折出售，請問：該批庫存商品應認列的跌價損失為多少？",[13,14,15,16],"$0","$75,000","$375,000","$450,000",1,"財務報表","淨變現價值=售價−完工成本。改良後售價=1,350,000×75%=1,012,500，減完工成本112,500=900,000。成本975,000大於NRV 900,000，跌價損失=975,000−900,000=75,000，選(B)。(A)未認損、(C)(D)高估皆錯。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sec_invest-114-3-026","「相同企業不同期間或不同企業相同期間的類似資訊能夠互相比較對資訊使用者才有意義」，係指會計資訊的品質特性之：",26,{"id":27,"question":28,"qno":29},"sec_invest-114-3-028","「財務報導與交易事項完全一致或吻合」是財務資訊的哪一項品質特性？",28,{"id":31,"question":32,"qno":33},"sec_invest-114-3-032","下列何者為約當現金：",32,{"id":35,"question":36,"qno":37},"sec_invest-114-3-034","賒銷$1,000 並代顧客支付運費$40，付款條件 2\u002F10，n\u002F30，若顧客於 10 天內將貨款與運費一併支付，則應收現金若干？",34,{"id":39,"question":40,"qno":41},"sec_invest-114-3-037","海端公司以其面額$10，市價$45 之普通股 100,000 股交換土地，土地經不動產仲介公司鑑價$3,600,000，此交易將使其資本公積增加：",37,{"id":43,"question":44,"qno":45},"sec_invest-114-3-038","下列何種資產減損損失不得迴轉？",38,1783498253665]