[{"data":1,"prerenderedAt":34},["ShallowReactive",2],{"q-sec_sr_finance-114-3-035":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」)","c7",{"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-114-3-035","114-3",35,"福德公司財務報表顯示：在 X1 年並無付息負債，淨利率為 8%、資產週轉率為 2、平均資產總額為$2,000,000、平均權益為$1,280,000。請問：該公司在 X1 年之權益報酬率為多少？",[13,14,15,16],"16%","25%","36%","64%",1,"杜邦分析與綜合評估","無付息負債仍可用杜邦：ROE＝淨利率×資產週轉率×(資產÷權益)＝0.08×2×(2,000,000÷1,280,000)＝0.16×1.5625＝25%。或淨利＝0.08×(2×2,000,000)＝320,000，320,000÷1,280,000＝25%，故(B)對。(A)16%只到ROA，(C)(D)乘數取錯。","medium",[22,26,30],{"id":23,"question":24,"qno":25},"sec_sr_finance-114-3-015","羅斯福公司在無負債的狀況下，其稅前總資產報酬率為 22%。若不考慮稅負，且該公司負債與權益比率為 0.2，利率為 2%，則其權益報酬率為何？",15,{"id":27,"question":28,"qno":29},"sec_sr_finance-114-3-033","甲公司今年的純益率為 11.4%，資產週轉率 1.34，權益比率 0.67，則該公司今年度的權益報酬率(ROE)為多少（假設公司未舉債）？",33,{"id":31,"question":32,"qno":33},"sec_sr_finance-115-1-016","岡山公司 X1 年的資產週轉率為 4 倍，當年度總銷貨收入$1,000,000。如果當年度的淨利為$80,000，請問該公司 X1 年的資產報酬率為（不考慮稅負）：",16,1783661231245]