[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-115-2-038":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","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_invest-115-2-038","115-2",38,"現行我國公司發給之員工紅利於財務報表中係列為：",[13,14,15,16],"流動資產","營業成本或費用","盈餘分配","非流動資產",1,"財務報表","員工紅利（員工酬勞）在現行準則下被視為公司取得員工勞務的代價，本質是換取服務的成本，而非稅後盈餘的分派。公司應在員工提供勞務的當期認列費用，依所屬部門分別計入營業成本或營業費用，同時認列負債，故 (B) 正確。(A) 流動資產與 (D) 非流動資產都是資產科目，發放紅利是資源流出，不會產生資產。(C) 盈餘分配是舊制做法，過去員工紅利自稅後盈餘中分配、不影響損益；改列費用後稅前淨利與每股盈餘都會下降，正是當年制度變動的重點。記住一句話：員工酬勞是費用，不是分紅。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sec_invest-114-3-026","「相同企業不同期間或不同企業相同期間的類似資訊能夠互相比較對資訊使用者才有意義」，係指會計資訊的品質特性之：",26,{"id":27,"question":28,"qno":29},"sec_invest-114-3-028","「財務報導與交易事項完全一致或吻合」是財務資訊的哪一項品質特性？",28,{"id":31,"question":32,"qno":33},"sec_invest-114-3-032","下列何者為約當現金：",32,{"id":35,"question":36,"qno":37},"sec_invest-114-3-034","賒銷$1,000 並代顧客支付運費$40，付款條件 2\u002F10，n\u002F30，若顧客於 10 天內將貨款與運費一併支付，則應收現金若干？",34,{"id":39,"question":40,"qno":41},"sec_invest-114-3-035","大埔公司因推出新一代產品，故而造成一批庫存商品價格下跌（原售價$1,350,000、成本$975,00 0）。若將此庫存商品進行改良，估計花費成本$112,500 後，即可依原價之七五折出售，請問：該批庫存商品應認列的跌價損失為多少？",35,{"id":43,"question":44,"qno":45},"sec_invest-114-3-037","海端公司以其面額$10，市價$45 之普通股 100,000 股交換土地，土地經不動產仲介公司鑑價$3,600,000，此交易將使其資本公積增加：",37,1785904142346]