[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-115-1-049":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-115-1-049","115-1",49,"下列敘述何者為正確？",[13,14,15,16],"對淨現值法而言，分析並確定各期的現金流量是很重要的","淨現值法著重於淨利而非現金流量","內部報酬率法在分析時並未考慮貨幣的時間價值","內部報酬率法和淨現值法一樣著重於淨利而非現金流量",0,"財務預測、成長與企業評價",1,"淨現值法(NPV)與內部報酬率法(IRR)都是折現法,重視各期「現金流量」而非帳面淨利,並考量貨幣時間價值。(A) 指出確定各期現金流量對 NPV 很重要,正確。(B) NPV 著重現金流量而非淨利,敘述相反;(C) IRR 有考量時間價值;(D) IRR 與 NPV 皆重現金流量非淨利,故 (B)(C)(D) 皆錯。","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)：",45,1783661232026]