[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-115-1-047":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」)","c5",{"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-115-1-047","115-1",47,"下列何種金融工具不會改變一公司的資本結構？",[13,14,15,16],"認股權證","實施庫藏股，辦理減資","由其他證券公司發行該公司的股票認購權證","特別股",2,"長期償債能力與財務結構分析",1,"資本結構指公司自身的權益與負債組成。(C) 由「其他」證券公司發行該公司股票的認購權證,是第三方在市場上發行的衍生商品,行使時交割既有流通股票,不涉及該公司增發新股或舉債,故不改變其資本結構,(C) 對。(A) 認股權證行使會增資、(B) 庫藏股減資直接減少股本、(D) 特別股本身即資本結構一環,三者皆會改變,不符。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-012","負債比率、利息保障倍數、固定支出保障倍數等都是作為：",12,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-013","山口公司 113 年相關資料如下：淨利$300,000、所得稅費用$150,000、利息費用$150,000、流動負債$250,000、長期負債$500,000、資產總額$1,500,000、不動產、廠房及設備$750,000、特別股股利$80,000，該公司之負債比率為若干？",13,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-014","下列何者並非發行公司債取得資金的優點？",14,{"id":36,"question":37,"qno":38},"sec_sr_finance-114-3-029","台北公司 X1 年之平均資產總額為$1,160,000、利息費用$25,000，另外，資產週轉率為 2、淨利率為 6%、所得稅率為 20%。試問該公司 X1 年之利息保障倍數為何？",29,{"id":40,"question":41,"qno":42},"sec_sr_finance-114-3-031","已知某公司的稅後淨利為$5,395,000，所得稅率為 17%，當期的利息費用$500,000 元，則其利息保障倍數為：",31,{"id":44,"question":45,"qno":46},"sec_sr_finance-114-3-032","某公司稅前純益為$200,000，第一優先債券利息費用為$30,000，第二優先債券利息費用$10,000，第三優先債券利息費用$20,000，則第二優先債券盈餘支付利息倍數為何？",32,1783661232000]