[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_invest-115-2-032":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","c12",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_invest-115-2-032","115-2",32,"台中公司將應收帳款出售：",[13,14,15,16],"可以加速收現","表示台中公司一定有財務困難","是損益表上主要的收入","表示台中公司是由金融機構所擁有",0,"現金流量分析",1,"把應收帳款讓售給銀行或應收帳款承購商，公司可以立刻取得扣除手續費與利息後的現金，不必等到客戶帳款到期才收得到錢，等於用一點成本換取資金提早回籠，故選 (A)。(B) 加速資金周轉是常見的營運資金管理手段，體質健全的公司也會這麼做，不能據此斷定必有財務困難；(C) 出售價款是資產型態的轉換，不是損益表上的主要收入，收入仍來自本業銷貨；(D) 出售債權與公司由誰持有毫無關係。","easy",[23,27,31,35,38,42],{"id":24,"question":25,"qno":26},"sec_invest-114-3-036","雲林公司出售以持有供交易為目的之投資所產生之現金流量，屬於：",36,{"id":28,"question":29,"qno":30},"sec_invest-115-1-033","下列何者是財務報表中「現金及約當現金」的例子？",34,{"id":32,"question":33,"qno":34},"sec_invest-115-1-035","現金流量比率為：",35,{"id":36,"question":37,"qno":26},"sec_invest-115-1-036","不影響現金流量之投資籌資活動宜揭露於何處？",{"id":39,"question":40,"qno":41},"sec_invest-115-2-031","對債權人而言，公司下列何項決策讓債權人認為相對有利？",31,{"id":43,"question":44,"qno":26},"sec_invest-115-2-036","企業出售無形資產所得的收入，應列為現金流量表上的哪一個項目？",1785904142287]