[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-115-2-050":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-115-2-050","115-2",50,"發放股票股利及股票分割後，下列敘述何者錯誤？",[13,14,15,16],"股票分割的目的是為了便於流通","股票股利不改變股票面額","股票股利使得股本增加","股票股利與股票分割皆不用作分錄",3,"財務報表",1,"本題選錯誤的敘述。股票股利是把保留盈餘轉為股本，必須作正式分錄：借記保留盈餘，貸記股本及資本公積—發行溢價，股東權益總額不變但內部結構改變。股票分割則只是調降每股面額、股數等比例增加，股本總額與各權益科目金額全不變，因此僅作備忘記錄而不作分錄。(D) 說兩者皆不用作分錄，把股票股利也算了進去，敘述錯誤，故為答案。(A) 正確，分割後每股價格下降，有助於流通與交易。(B) 正確，發放股票股利時面額不變，靠增加股數配發。(C) 正確，保留盈餘轉入使股本增加。","medium",[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：",37,1785904142471]