[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-115-1-032":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-115-1-032","115-1",32,"桃園公司流動資產中，流動性低於存貨者，僅有預付費用，該公司流動比率為 2.5，存貨佔流動資產1\u002F3，預付費用為$50,000，流動負債為$180,000，則速動資產為何？",[13,14,15,16],"$250,000","$300,000","$400,000","$450,000",0,"財務比率分析",1,"流動資產＝流動比率×流動負債＝2.5×180,000＝450,000；存貨占 1\u002F3＝150,000；由於流動性低於存貨者僅預付費用，速動資產＝流動資產−存貨−預付費用＝450,000−150,000−50,000＝250,000，故選 (A)。","hard",[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-114-3-030","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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"sec_invest-114-3-033","某公司預付三個月保險費，則：",33,{"id":40,"question":41,"qno":42},"sec_invest-114-3-043","舉債經營有利是指：",43,{"id":44,"question":45,"qno":46},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",44,1783498254018]