[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-115-2-039":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","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_invest-115-2-039","115-2",39,"甲公司於 X1 年 11 月 10 日以每股$50 買入乙公司股票 18,000 股，並將此投資透過損益按公允價值衡量，乙公司股票 X1 年年底的每股市價為$43。甲公司於 X2 年 8 月 20 日收到乙公司所發放的現金股利$28,800，且於 X2 年 10 月 1 日以每股$59 出售所有乙公司股票。請問：甲公司該投資對 X2 年淨利增加多少？",[13,14,15,16],"$190,800","$288,000","$302,400","$316,800",3,"財務報表",1,"X1 年底已將成本 $50 調整到市價 $43，$43 就是 X2 年的帳面起點。X2 年影響淨利者有二：一是現金股利 $28,800，此類投資的股利直接認列為當期收益；二是出售利益，($59－$43)×18,000 股＝$288,000。合計 $28,800＋$288,000＝$316,800，故 (D) 正確。(B) 只算出售利益、漏掉股利。(A) 是從原始成本起算：($59－$50)×18,000＋$28,800＝$190,800，等於把 X1 年已認列的跌價損失再扣一次。(C) 無對應算式。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"sec_invest-114-3-032","下列何者為約當現金：",32,{"id":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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：",37,1785904142351]