[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_invest-115-1-031":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-115-1-031","115-1",31,"酸性測驗比率係指：",[13,14,15,16],"流動資產／流動負債","速動資產／流動負債","現金及約當現金／流動負債","存貨／流動負債",1,"財務比率分析","酸性測驗比率即速動比率，分子為扣除存貨與預付費用後的速動資產，分母為流動負債，選 (B)。(A) 是流動比率、(C) 為更嚴格的現金比率、(D) 僅取存貨，皆非速動比率的定義。","easy",[22,26,30,33,37,41],{"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":10},"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？",{"id":34,"question":35,"qno":36},"sec_invest-114-3-033","某公司預付三個月保險費，則：",33,{"id":38,"question":39,"qno":40},"sec_invest-114-3-043","舉債經營有利是指：",43,{"id":42,"question":43,"qno":44},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",44,1783498254007]