[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-115-1-020":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」)","c3",{"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-115-1-020","115-1",20,"某公司的稅後淨利為 60 萬元，已知銷貨毛利率為 35%，純益率為（稅後淨利率）15%，請問該公司的銷貨成本為多少？",[13,14,15,16],"260 萬元","280 萬元","480 萬元","300 萬元",0,"損益表與獲利能力分析",1,"銷貨收入=稅後淨利÷純益率=600,000÷15%=4,000,000。銷貨成本=銷貨×(1−毛利率)=4,000,000×(1−35%)=2,600,000=260萬元,故(A)。其餘選項為漏算毛利率或用錯基數所致。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-005","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？",5,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"sec_sr_finance-114-3-036","下列哪一項不算在銷貨成本當中？",36,{"id":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"sec_sr_finance-115-1-004","在定期盤存制下，銷貨成本的計算方式為：",4,1783661231610]