[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-115-1-044":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","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_invest-115-1-044","115-1",44,"寶祿企業一年的採購經費是 8 億元，透過網際網路進行採購，可以輕鬆省下 3,000 萬元。也就是說，網際網路採購服務，可以幫助降低該公司的：",[13,14,15,16],"營業成本","研究發展費用","折舊費用","推銷費用",0,"財務報表",1,"採購的是生產所需的原物料,計入產品成本,故省下採購支出會直接降低營業成本(銷貨成本),選(A)。研究發展費用(B)、折舊費用(C)、推銷費用(D)都與進貨採購無關,不會因網路採購而減少。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_invest-114-3-026","「相同企業不同期間或不同企業相同期間的類似資訊能夠互相比較對資訊使用者才有意義」，係指會計資訊的品質特性之：",26,{"id":28,"question":29,"qno":30},"sec_invest-114-3-028","「財務報導與交易事項完全一致或吻合」是財務資訊的哪一項品質特性？",28,{"id":32,"question":33,"qno":34},"sec_invest-114-3-032","下列何者為約當現金：",32,{"id":36,"question":37,"qno":38},"sec_invest-114-3-034","賒銷$1,000 並代顧客支付運費$40，付款條件 2\u002F10，n\u002F30，若顧客於 10 天內將貨款與運費一併支付，則應收現金若干？",34,{"id":40,"question":41,"qno":42},"sec_invest-114-3-035","大埔公司因推出新一代產品，故而造成一批庫存商品價格下跌（原售價$1,350,000、成本$975,00 0）。若將此庫存商品進行改良，估計花費成本$112,500 後，即可依原價之七五折出售，請問：該批庫存商品應認列的跌價損失為多少？",35,{"id":44,"question":45,"qno":46},"sec_invest-114-3-037","海端公司以其面額$10，市價$45 之普通股 100,000 股交換土地，土地經不動產仲介公司鑑價$3,600,000，此交易將使其資本公積增加：",37,1783498254109]