[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-115-2-037":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-115-2-037","115-2",37,"若依我國企業實務慣用分類方式編製現金流量表，下列何者屬於因營業活動而產生之現金流量？",[13,14,15,16],"發行公司債","出售房屋","發放現金股利","收到存貨保險賠償款",3,"現金流量分析",1,"現金流量表把現金收付分成營業、投資、籌資三大類，關鍵在於這筆現金是否與本業損益的產生有關。存貨是本業經營持有的資產，因毀損而向保險公司取得的賠償款，本質是對存貨價值的補償，我國實務慣例列為營業活動流入，故 (D) 正確。(A) 發行公司債是向債權人取得長期資金，屬籌資活動流入。(B) 出售房屋處分的是不動產、廠房及設備這類長期營業用資產，價款屬投資活動流入。(C) 發放現金股利是對股東的報酬，慣用分類歸為籌資活動流出。訣竅：與存貨、應收帳款等營運項目連動的收付屬營業活動，動到長期資產屬投資活動。","medium",[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":45},"sec_invest-115-2-032","台中公司將應收帳款出售：",32,1785904142340]