[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-115-1-040":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-115-1-040","115-1",40,"X9 年基隆公司綜合損益表列報之利息費用$40,000，所得稅費用$60,000，淨利$240,000；同年之資產負債表顯示總資產$2,400,000，流動負債$300,000，非流動負債為$900,000，則財務槓桿指數為何？",[13,14,15,16],"0.36","1.2","1.77","2.83",2,"財務比率分析",1,"財務槓桿指數＝ROE÷ROA。權益＝2,400,000−(300,000＋900,000)＝1,200,000，ROE＝240,000÷1,200,000＝20%。稅率＝60,000÷300,000＝20%，稅後利息＝40,000×0.8＝32,000，ROA＝(240,000＋32,000)÷2,400,000≈11.33%。指數＝20%÷11.33%≈1.77，選 (C)。","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？",44,1783498254081]