[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-115-1-027":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」)","c10",{"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-115-1-027","115-1",27,"永平公司決定在下年度發行票面利率等於 14%的債券，該公司認為，它可以按照某特定價格將債券賣給投資人，而在此一價格下，投資人能夠獲得 16%的收益率，假定稅率等於 17%，則永平公司的稅後負債成本為何？",[13,14,15,16],"11.62%","12.8%","13.28%","14.8%",2,"財務預測、成長與企業評價",1,"稅後負債成本=稅前殖利率×(1−稅率)。投資人要求的殖利率16%才是公司真正的稅前資金成本,16%×(1−17%)=13.28%,故(C)。票面利率14%非實際成本;(B)(D)用錯利率或未計稅盾。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-021","假設負債的利率為 15%，稅率為 17%，則在計算融資租賃價值時應用的折現率為多少？",21,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-022","回收期限法（Payback Period Rule）：",22,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-024","下列何者不影響每期淨現金流量？",24,{"id":36,"question":37,"qno":38},"sec_sr_finance-114-3-043","下列何者會增加可轉換公司債的價值？",43,{"id":40,"question":41,"qno":42},"sec_sr_finance-114-3-044","一般來說，我們會用統計上的迴歸方法來估計：",44,{"id":44,"question":45,"qno":46},"sec_sr_finance-114-3-045","假設某一股票之報酬率在市場報酬率為正時，其皆為負，且市場報酬率為負時，它皆為正，則此股票的β 值(Beta)：",45,1783661231718]