[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_sr_finance-115-1-009":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-115-1-009","115-1",9,"某機器設備定價$1,000,000，購入時現金折扣為$50,000，支付運費$40,000，安裝費$80,000，搬運不慎發生損壞而付出修理費$20,000，則該機器設備之帳面成本應為：",[13,14,15,16],"$1,000,000","$1,050,000","$1,070,000","$1,090,000",2,"資產負債表分析",1,"資產成本＝定價1,000,000－現金折扣50,000＋運費40,000＋安裝費80,000＝1,070,000，故(C)對。搬運不慎的修理費20,000屬意外損失應費用化，不得資本化，(D)1,090,000誤加此項，(A)(B)漏計運費或安裝費。","medium",[23,26,30,34,38,41],{"id":24,"question":25,"qno":17},"sec_sr_finance-114-3-002","關於負債準備之敘述何者有誤？",{"id":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"sec_sr_finance-114-3-008","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？",8,{"id":39,"question":40,"qno":10},"sec_sr_finance-114-3-009","下列何者非為宣告並發放股票股利之影響？",{"id":42,"question":43,"qno":44},"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？",10,1783661231498]