[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-sec_sr_finance-115-1-041":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-115-1-041","115-1",41,"甲公司於 X1 年 1 月 1 日以$200,000 購入機器設備，並預計可使用 5 年，無殘值。若採用年數合計法計算折舊費用，則 X2 年的折舊費用為多少？",[13,14,15,16],"$80,000","$53,333","$40,000","$30,000",1,"財務報表與會計基礎","年數合計法先算年數合計 5+4+3+2+1=15,首年折舊比例最大、逐年遞減。X2 是第 2 年,比例為 4\u002F15。折舊費用=(成本−殘值)×比例=$200,000×4\u002F15=$53,333,故 (B) 對。(A) 是首年 5\u002F15×200,000=$66,667 而非 X2;(C) 是直線法 200,000÷5;(D) 明顯偏低皆不符。","medium",[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？",2,1783661231944]