[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-sec_invest-115-2-036":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","c12",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_invest-115-2-036","115-2",36,"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？",[13,14,15,16],"籌資活動的現金流入","投資活動的現金流入","營業活動的現金流入","其他調整項目",1,"現金流量分析","現金流量表依活動性質分成營業、投資、籌資三大類，其中取得或處分不動產廠房設備、無形資產及長期投資等非流動資產的現金收付，歸屬於投資活動。出售專利權、商標權等無形資產所收到的價款，因而列為投資活動的現金流入，故選 (B)。(A) 籌資活動處理的是舉債、還本、增資與發放股利；(C) 營業活動反映本業銷貨收現與進貨付款；(D) 其他調整項目並不是現金流量表的分類名稱。","easy",[22,25,29,33,36,40],{"id":23,"question":24,"qno":10},"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：",{"id":26,"question":27,"qno":28},"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":30,"question":31,"qno":32},"sec_invest-115-1-035","現金流量比率為：",35,{"id":34,"question":35,"qno":10},"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":37,"question":38,"qno":39},"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":41,"question":42,"qno":43},"sec_invest-115-2-032","台中公司將應收帳款出售：",32,1785904142322]