[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-115-1-044":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-115-1-044","115-1",44,"甲公司去年度銷貨毛額為 700 萬元，銷貨退回 50 萬元，已知其期初存貨與期末存貨皆為 110 萬元，本期進貨 300 萬元，另有銷售費用 50 萬元，管理費用 62 萬元，銷貨折扣 50 萬元，請問其銷貨毛利率是多少？",[13,14,15,16],"30%","40%","50%","60%",2,"損益表與獲利能力分析",1,"先算淨銷貨=毛額700−銷貨退回50−銷貨折扣50=600 萬。銷貨成本=期初存貨110+進貨300−期末存貨110=300 萬。銷貨毛利=600−300=300 萬,毛利率=300÷600=50%,(C) 對。銷售費用、管理費用屬營業費用不進毛利計算。(A)(B) 忽略退回或折扣、(D) 未扣折扣,分母算錯皆不符。","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：",4,1783661231986]