[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-114-3-005":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"sec_sr_finance","證券商高級業務員資格測驗——證券投資與財務分析(試卷「財務分析」)","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_sr_finance-114-3-005","114-3",5,"下列何者不是企業與客戶訂定合約時依 IFRS15 認列收入之必要條件？",[13,14,15,16],"該合約具商業實質","移轉之商品生產完成可供出售","企業對移轉之商品或勞務能辨認付款條件","企業能辨別每一方對將移轉之商品或勞務之權利",1,"損益表與獲利能力分析","找「非必要條件」者。IFRS15 要求合約具商業實質、能辨認付款條件與各方權利義務、且很有可能收款。(B)「移轉商品生產完成可供出售」並非認列收入的門檻條件,故為答案。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sec_sr_finance-114-3-025","相對而言，下列哪一項目較適合用來評估一個企業的經營績效？",25,{"id":27,"question":28,"qno":29},"sec_sr_finance-114-3-036","下列哪一項不算在銷貨成本當中？",36,{"id":31,"question":32,"qno":33},"sec_sr_finance-114-3-042","甲、暫時性盈餘；乙、企業風險；丙、會計政策，哪些會影響盈餘的品質？",42,{"id":35,"question":36,"qno":37},"sec_sr_finance-115-1-003","某公司於 20X1 年 12 月 1 日與客戶簽訂一份合約，銷售一批商品，價格為$100,000，成本為$60,000。合約規定客戶需於 20X1 年 12 月 15 日支付 50%的款項，剩餘款項於 20X2 年 1 月 15 日支付。商品於 20X1 年 12 月 10 日交付給客戶。根據 IFRS 15，該公司應於何時認列收入？",3,{"id":39,"question":40,"qno":41},"sec_sr_finance-115-1-004","在定期盤存制下，銷貨成本的計算方式為：",4,{"id":43,"question":44,"qno":45},"sec_sr_finance-115-1-017","某公司帳上期初存貨$150,000，期末盤點時剩下$100,000，已知本期淨進貨共$100,000，進貨折扣共$1,000，進貨運費共$2,000，銷貨運費共$3,000，銷貨收入共$300,000，請問該公司本期的銷貨成本應為多少？",17,1783661230924]