[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-sec_sr_finance-115-1-035":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」)","c1",{"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-115-1-035","115-1",35,"如果公司在財務報表結束日後發生重大資產出售事件之期後事項，應如何揭露？",[13,14,15,16],"在損益表中認列","在財務報表附註中揭露","在資產負債表中認列","不需要揭露",1,"財務報表與會計基礎","(B)正確,報導期間後才發生的重大資產出售屬「不需調整的期後事項」,只需於財報附註揭露其性質與財務影響。(A)(C)不得在報表本體認列,(D)因具重大性不可略而不揭露。","easy",[22,25,29,33,37,40],{"id":23,"question":24,"qno":17},"sec_sr_finance-114-3-001","根據國際會計準則第 32 號「金融工具：表達」，當股票選擇權發行人可選擇以現金淨額交割或以本身股份交換現金方式交割時，該股票選擇權宜歸類為：",{"id":26,"question":27,"qno":28},"sec_sr_finance-114-3-003","安康公司取得一項專利權，除支付現金$2,000,000 外，另開立一年期不附息票據$3,500,000，又市場利率為 8%。此專利權之入帳成本為：",3,{"id":30,"question":31,"qno":32},"sec_sr_finance-114-3-026","下列敘述何者錯誤？",26,{"id":34,"question":35,"qno":36},"sec_sr_finance-114-3-038","莎拉公司除了一筆 1 億美元的海外公司債，其他資產負債都是以新臺幣為收付標的，其功能性貨幣也是新臺幣，如果某年度新臺幣（對美元）升值，則莎拉公司會有：",38,{"id":38,"question":39,"qno":17},"sec_sr_finance-115-1-001","一般而言，企業的長期債權人可能關心以下幾項？甲.企業短期財務狀況；乙.企業長期之獲利能力；丙.企業的資本結構是否穩固；丁.企業長期之資金流量",{"id":41,"question":42,"qno":43},"sec_sr_finance-115-1-002","「公允價值層級」中的第三等級是指利用何者？",2,1783661231818]