[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-2-009":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」)","c2",{"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-115-2-009","115-2",9,"甲公司在合併報表中，對於一項企業合併認列了$300,000 的商譽。於 X3 年進行減損測試，商譽的可回收金額為$250,000，應如何處理？",[13,14,15,16],"認列減損損失$50,000","將差額計入留存收益","認列減損損失$300,000","不需要任何調整",0,"資產負債表分析",1,"商譽不攤銷，但每年都必須做減損測試。帳面金額300,000高於可回收金額250,000，差額300,000－250,000＝50,000即為當期應認列的減損損失，直接列入損益，故選(A)。(C) 認列300,000等於把整筆商譽沖銷，只有可回收金額降到零才會如此。(B) 減損屬當期費損，走損益表而非直接調整留存收益，計入保留盈餘會讓當期獲利虛增。(D) 可回收金額已低於帳面金額，不調整就違反資產不得以高於可回收金額列帳的原則。另須注意商譽的減損損失在後續期間不得迴轉。","medium",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-002","關於負債準備之敘述何者有誤？",2,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-004","前程公司由其客戶處收到一張面額$30,000，6 個月到期，利率 10%之票據。在收到二個月後因需要現金即持向某銀行貼現，貼現息為 12%，試問前程公司將自銀行收到多少現金？",4,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-006","石門公司為自動光學檢測(AOI)設備商，TMT檢測量測機出售時附有兩年的維護保固，根據過去經驗，發生故障維修的機率為0.25%，維修成本$4,000，發生零件更換的機率為0.5%，維修成本$6,000。若X1年及X2年分別售出1,400及2,000台，實際發生修理費分別為$64,000及$72,000，請問：X2年底保固之負債準備餘額為多少？",6,{"id":36,"question":37,"qno":38},"sec_sr_finance-114-3-008","彥洪公司X1年1月1日以現金$1,000,000投資煙草公司有投票權的股份40%，當時煙草公司的股東權益為$200,000。投資當年度彥洪公司收到現金股利 $50,000，煙草公司X1年度盈餘為$5,000,000，試問彥洪公司X1年12月31日帳上採用權益法之投資的餘額為多少？",8,{"id":40,"question":41,"qno":10},"sec_sr_finance-114-3-009","下列何者非為宣告並發放股票股利之影響？",{"id":43,"question":44,"qno":45},"sec_sr_finance-114-3-010","受領股東贈與之資產在財務報表上應如何表達？",10,1785904145835]