[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_sr_finance-115-2-005":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」)","c8",{"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-115-2-005","115-2",5,"已知甲公司 X1 年度自由現金流量為$25,000，當年度資本支出共$25,000，無任何現金股利，當年度平均流動負債$100,000、平均流動資產$80,000，假設無其他攸關項目下，請問該公司當年度營業淨現金流量對流動負債比率為若干？",[13,14,15,16],"0.56","0.5","0.39","0.28",1,"現金流量表分析","自由現金流量＝營業活動淨現金流量－資本支出－現金股利，把已知數字倒推：營業活動淨現金流量＝25,000＋25,000＋0＝50,000。營業淨現金流量對流動負債比率的分母是平均流動負債，50,000÷100,000＝0.5，故選(B)。平均流動資產80,000屬干擾資訊，這項比率衡量的是營運現金覆蓋短期債務的能力，分母只放流動負債。(A)(C)(D) 都不是上述算式的結果，常見失分是忘了把資本支出加回營業現金流量，或誤把流動資產放進分母。","medium",[22,26,30,34,37,41],{"id":23,"question":24,"qno":25},"sec_sr_finance-114-3-007","奧蘭多公司 113 年度認列利息費用$9,000，已知期末應付利息比期初增加$4,000，另有公司債溢價攤銷$1,000。假設無利息資本化情況，則奧蘭多公司 113 年度支付利息的現金金額為：",7,{"id":27,"question":28,"qno":29},"sec_sr_finance-114-3-028","品妍公司於 X3 年度曾出售一批不動產、廠房及設備，其原始成本為$500,000，出售時的累計折舊為$250,000，而售得之價款為$350,000。上述事項在間接法現金流量表中應如何列示？",28,{"id":31,"question":32,"qno":33},"sec_sr_finance-115-1-006","以間接法編製現金流量表，請問下列何種狀況是現金流量的加項？",6,{"id":35,"question":36,"qno":25},"sec_sr_finance-115-1-007","企業收回借出的款項，應列為現金流量表上的哪一個項目？",{"id":38,"question":39,"qno":40},"sec_sr_finance-115-1-008","採用間接法編製現金流量表時，下列何項在現金流量表中應自稅前淨利減除，以求得來自營業活動的現金流量？",8,{"id":42,"question":43,"qno":44},"sec_sr_finance-115-1-026","營業活動現金流量的增加不包括：",26,1785904145811]