[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-114-3-008":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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」)","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_sr_finance-114-3-008","114-3",8,"彥洪公司X1年1月1日以現金$1,000,000投資煙草公司有投票權的股份40%，當時煙草公司的股東權益為$200,000。投資當年度彥洪公司收到現金股利 $50,000，煙草公司X1年度盈餘為$5,000,000，試問彥洪公司X1年12月31日帳上採用權益法之投資的餘額為多少？",[13,14,15,16],"$2,950,000","$3,000,000","$5,500,000","$3,050,000",0,"資產負債表分析",1,"(A) 對。權益法:期末餘額=原始成本+享有淨利−收到股利=1,000,000+40%×5,000,000−50,000=2,950,000。收到現金股利應沖減投資帳面,而非另計收益,故非 (B)(D);(C) 只算享有淨利。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-002","關於負債準備之敘述何者有誤？",2,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-004","前程公司由其客戶處收到一張面額$30,000，6 個月到期，利率 10%之票據。在收到二個月後因需要現金即持向某銀行貼現，貼現息為 12%，試問前程公司將自銀行收到多少現金？",4,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-006","石門公司為自動光學檢測(AOI)設備商，TMT檢測量測機出售時附有兩年的維護保固，根據過去經驗，發生故障維修的機率為0.25%，維修成本$4,000，發生零件更換的機率為0.5%，維修成本$6,000。若X1年及X2年分別售出1,400及2,000台，實際發生修理費分別為$64,000及$72,000，請問：X2年底保固之負債準備餘額為多少？",6,{"id":36,"question":37,"qno":38},"sec_sr_finance-114-3-009","下列何者非為宣告並發放股票股利之影響？",9,{"id":40,"question":41,"qno":42},"sec_sr_finance-114-3-010","受領股東贈與之資產在財務報表上應如何表達？",10,{"id":44,"question":45,"qno":46},"sec_sr_finance-114-3-011","初牛牧場 X3 年初以$130,000 購入一批蛋雞以生產雞蛋。X3 年飼養人員薪資$14,000、飼料成本$120,000，期末評估之公允價值為$135,000，若出售將發生出售成本$110,000。試問X3 年財務報表中此批蛋雞之帳列金額為何？",11,1783661230951]