[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-114-3-043":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","c11",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_invest-114-3-043","114-3",43,"舉債經營有利是指：",[13,14,15,16],"財務槓桿指數小於 1","股東權益報酬率大於總資產報酬率","總資產報酬率大於股東權益報酬率","財務槓桿指數等於 1",1,"財務比率分析","舉債經營有利指借款投資的報酬高於利息，使股東權益報酬率(ROE)大於總資產報酬率(ROA)，選(B)。反之(C)為不利;財務槓桿指數(ROE÷ROA)應大於1，故(A)(D)方向相反。","easy",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"sec_invest-114-3-030","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%？",30,{"id":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"sec_invest-114-3-033","某公司預付三個月保險費，則：",33,{"id":39,"question":40,"qno":41},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",44,{"id":43,"question":44,"qno":45},"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：",45,1783498253739]