[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"q-sec_sr_finance-115-2-012":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」)","c4",{"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-115-2-012","115-2",12,"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：",[13,14,15,16],"流動資產不變","速動比率增加","固定支出保障倍數不變","現金流量為固定支出之倍數不變",1,"流動性與短期償債能力分析","現銷一方面借記現金、貸記銷貨收入，另一方面借記銷貨成本、貸記存貨。速動資產只含現金、短期投資與應收帳款而不含存貨，收到售價使現金增加、流動負債不變，速動比率因此上升，故選(B)。(A) 流動資產同時增加售價、減少成本，售價低於成本代表淨額是減少而非不變。(C) 售價低於成本會產生毛損，稅前淨利下降，固定支出保障倍數隨之下滑。(D) 收現使營業現金流入增加，現金流量為固定支出之倍數會上升，同樣不是不變。","hard",[22],{"id":23,"question":24,"qno":25},"sec_sr_finance-115-2-003","營運資金不足，但企業仍能繼續經營之可能原因？",3,1785904145867]