[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-115-2-030":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-115-2-030","115-2",30,"下列何項作法可增加流動比率(假設目前為 1.3)？",[13,14,15,16],"以發行長期負債所得金額償還短期負債","應收款項收現","以現金購買存貨","賒購存貨",0,"財務比率分析",1,"流動比率＝流動資產÷流動負債。用發行長期負債取得的資金去償還短期負債，流動資產不變、流動負債減少，分母變小，比率自然上升。以流動資產 130、流動負債 100（比率 1.3）並償還 20 為例：130÷80＝1.625，確實提高，故選 (A)。(B) 應收款項收現與 (C) 以現金購買存貨都只是流動資產內部項目互換，130÷100 仍是 1.3；(D) 賒購存貨使分子分母同加 20，150÷120＝1.25，原比率大於 1 時反而被拉低。","medium",[23,27,30,34,38,42],{"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":10},"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%？",{"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？",44,1785904142258]