[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-115-1-038":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-115-1-038","115-1",38,"甲公司 X1 年底平均資產總額為$1,600,000，平均負債總額為$1,000,000，利息費用為$100,000，所得稅率 20%，已知甲公司 X1 年之資產報酬率 10%，則權益報酬率為何？",[13,14,15,16],"15.20%","13.33%","10.56%","20.14%",1,"財務比率分析","以 ROA＝(淨利＋稅後利息)÷總資產：稅後淨利＝10%×1,600,000−100,000×(1−20%)＝160,000−80,000＝80,000；權益＝資產−負債＝1,600,000−1,000,000＝600,000；ROE＝80,000÷600,000＝13.33%，選 (B)。","hard",[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-114-3-043","舉債經營有利是指：",43,{"id":43,"question":44,"qno":45},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",44,1783498254062]