[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-115-2-044":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-115-2-044","115-2",44,"某公司 X7 年淨利$87,000，稅率 50%，唯一負債為 6%公司債，面額$100,000，全年流通在外，平均權益為$900,000，則權益報酬率為何？",[13,14,15,16],"9.67%","9.33%","4.84%","4.50%",0,"財務比率分析",1,"權益報酬率（ROE）＝稅後淨利÷平均股東權益，代入題目數字即得 $87,000÷$900,000＝9.67%，故 (A) 正確。題幹的稅率與公司債資料是誘導：利息費用 $100,000×6%＝$6,000 在算出淨利時早已扣除，不必再加回或另扣。(B) 9.33% 是把稅後利息 $3,000 重複再減一次；(C) 4.84% 是把淨利再乘 (1－50%)，等於重複課稅；(D) 4.50% 是先扣利息 $6,000 再乘 50%。題目已明講「淨利」，直接除以平均權益即可。","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":10},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",1785904142403]