[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-115-2-047":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-115-2-047","115-2",47,"甲公司所生產的礦泉水每瓶售價$25，其中變動成本占 60%，已知目前每年產量為 40,000 瓶，該公司剛好損益兩平，請問其固定成本約為多少？",[13,14,15,16],"$400,000","$189,000","$207,000","$198,000",0,"財務比率分析",1,"損益兩平代表邊際貢獻剛好把固定成本吃完、利潤為零。每瓶售價 $25，變動成本占六成即 $25×60%＝$15，單位邊際貢獻＝$25－$15＝$10。年產銷 40,000 瓶恰為兩平點，故固定成本＝$10×40,000＝$400,000，(A) 正確。也可用總額驗算：總收入 $1,000,000 減總變動成本 $600,000＝$400,000。(B)、(C)、(D) 三個接近二十萬的數字皆無對應算式，多來自把邊際貢獻率與變動成本率算反。此公式反過來更常用：兩平銷量＝固定成本÷單位邊際貢獻。","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":46},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",44,1785904142452]