[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-115-1-045":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-115-1-045","115-1",45,"下列有關總資產報酬率之敘述，何者不正確？",[13,14,15,16],"分母為平均資產總額","分子為淨利加利息費用","為衡量獲利能力的指標之一","為投資報酬率之一種",1,"財務比率分析","總資產報酬率的分子應為「淨利+利息費用×(1−稅率)」,加回稅後利息以反映對股東與債權人的整體報酬;僅寫「淨利加利息費用」未做稅後調整,故(B)敘述不正確,即為所選答案。(A)分母為平均資產總額、(C)衡量獲利能力、(D)屬投資報酬率之一,均為正確敘述。","medium",[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？",44,1783498254113]