[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-115-2-048":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","c11",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_invest-115-2-048","115-2",48,"乙公司的稅後淨利為 45 萬元，稅後淨利率為 15%，銷貨毛利為 35%，請問該公司的銷貨成本為多少？",[13,14,15,16],"180 萬元","195 萬元","210 萬元","300 萬元",1,"財務比率分析","解法是先由獲利率回推營收，再依成本率算成本。稅後淨利率＝稅後淨利÷銷貨收入，故銷貨收入＝45 萬÷15%＝300 萬元。銷貨毛利率 35% 代表銷貨成本率為 1－35%＝65%，因此銷貨成本＝300 萬×65%＝195 萬元，(B) 正確。驗算：毛利＝300 萬－195 萬＝105 萬，105÷300＝35%，與題目相符。(D) 300 萬是銷貨收入本身，看錯問的是成本；(C) 210 萬是誤用 70% 當成本率；(A) 180 萬是把毛利率誤當 40%。通則：先確認每個「率」的分母是誰，把銷貨收入還原出來即可。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"sec_invest-114-3-033","某公司預付三個月保險費，則：",33,{"id":39,"question":40,"qno":41},"sec_invest-114-3-043","舉債經營有利是指：",43,{"id":43,"question":44,"qno":45},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",44,1785904142458]