[{"data":1,"prerenderedAt":27},["ShallowReactive",2],{"q-sec_sr_finance-115-2-003":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」)","c4",{"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-115-2-003","115-2",3,"營運資金不足，但企業仍能繼續經營之可能原因？",[13,14,15,16],"營運週轉速度快","企業不動產、廠房及設備及負債比例大","企業股本很大","選項(A)(B)(C)皆是",0,"流動性與短期償債能力分析",1,"營運資金等於流動資產減流動負債，數字為負代表短期資源不足以覆蓋短期債務；但只要現金循環夠快，存貨很快賣掉、應收帳款很快收回，公司就能持續產生現金按時清償到期負債，帳面缺口不會變成真正的資金斷鏈，速食業與量販通路即屬此類，故選(A)。(B) 不動產、廠房及設備與負債比例大，代表資金卡在長期資產又背著沉重利息，只會讓短期周轉更吃緊。(C) 股本大屬於權益結構，錢可能早已投入長期資產，與手上有無現金無關。(D) 因(B)(C)皆不成立而不選。","medium",[23],{"id":24,"question":25,"qno":26},"sec_sr_finance-115-2-012","甲公司以現金方式銷售商品，存貨採永續盤存制，售價低於成本，則：",12,1785904145779]