[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-114-3-017":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」)","c9",{"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-114-3-017","114-3",17,"某企業流通在外普通股共20,000股，原始發行價格為每股15元，目前普通股每股帳面金額為25元，每股市價為40元，今年度宣告的普通股股利共有80,000元，請問該公司股票的收益率（DividendYield）為多少？",[13,14,15,16],"7.5%","10%","8%","13.3%",1,"每股盈餘與市場評價比率","(B) 對。股利收益率=每股股利÷每股市價。每股股利=80,000÷20,000=4;收益率=4÷40=10%。分母應用市價 40,而非帳面值 25 或面額,故非 (A)(C)(D)。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sec_sr_finance-114-3-019","下列有關普通股每股淨值的敘述，何者正確？甲、每股淨值不能低於每股之面額；乙、每股淨值不能為負值；丙、每股淨值為總資產除以流通在外股數；丁、每股淨值等於普通股權益除以流通在外股數",19,{"id":27,"question":28,"qno":29},"sec_sr_finance-114-3-020","大南公司之資料如下，X1年度純益$6,000,000，所得稅率17%，普通股400,000股，全年流通在外，每股面額$10。另有5%累積可轉換特別股600,000股，每股面額$100，可轉換成普通股3股；可轉換公司債$6,000,000，票面利率6%，平價發行，每$1,000面額可轉換成普通股20股。試問其基本每股盈餘為何？",20,{"id":31,"question":32,"qno":33},"sec_sr_finance-114-3-034","熊本公司本益比為 30，當年度平均普通股權益$250,000，淨利$60,000，特別股股利$10,000，則該公司之股價淨值比率為何？",34,{"id":35,"question":36,"qno":37},"sec_sr_finance-114-3-041","甲公司 X3 年 1 月 1 日有普通股 300,000 股流通在外，4 月 1 日甲公司給予公司高級主管認股選擇權，當日成為既得，可按每股$40 認購普通股 120,000 股，至 X3 年底均未行使。甲公司普通股自 X3 年 4 月初至年底平均市價為每股$50，X3 年淨利為$477,000，則甲公司X3 年度之稀釋每股盈餘為何？",41,{"id":39,"question":40,"qno":41},"sec_sr_finance-115-1-042","赫洙公司發放普通股現金股利$500,000，股價$20，每股盈餘$5，共發行 500,000 股，則該公司現金收益率為何？",42,{"id":43,"question":44,"qno":45},"sec_sr_finance-115-1-043","某公司的權益報酬率為 19%，市價淨值比為 1.9 倍，則公司的本益比為：",43,1783661231057]