[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-115-2-035":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-115-2-035","115-2",35,"分母採用普通股加權平均流通在外股數者之比率為：",[13,14,15,16],"本益比","權益報酬率","每股盈餘","股利發放率",2,"財務比率分析",1,"每股盈餘＝(稅後淨利－特別股股利)÷普通股加權平均流通在外股數。分母之所以要加權平均，是因為公司年度中可能現金增資、發行新股或買回庫藏股，直接用期末股數會讓每股數字失真，故選 (C)。(A) 本益比是每股市價除以每股盈餘；(B) 權益報酬率的分母是平均股東權益金額，衡量每一元權益賺得多少；(D) 股利發放率的分母是每股盈餘或稅後淨利。只有每股盈餘直接以加權平均股數當分母。","medium",[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？",44,1785904142305]