[{"data":1,"prerenderedAt":41},["ShallowReactive",2],{"q-sec_sr_finance-115-2-014":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」)","c7",{"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-115-2-014","115-2",14,"偉鈞公司的總資產報酬率為 12%，淨利率為 6%，淨銷貨收入為$200,000，試問平均總資產為多少？(假設公司未舉債)",[13,14,15,16],"$200,000","$100,000","$5,000","$8,000",1,"杜邦分析與綜合評估","總資產報酬率＝淨利÷平均總資產，淨利率＝淨利÷淨銷貨收入。先由淨利率求淨利：200,000×6%＝12,000；再代回總資產報酬率：平均總資產＝12,000÷12%＝100,000，故選(B)。改走杜邦拆解同樣可得：12%＝6%×總資產週轉率，週轉率為2，平均總資產＝200,000÷2＝100,000。(A) 200,000是淨銷貨收入本身，並非資產規模；(C) 5,000與(D) 8,000量級明顯偏小，多半來自百分比重複相除。由於公司未舉債，分子的淨利不必再做利息還原。","medium",[22,26,30,34,38],{"id":23,"question":24,"qno":25},"sec_sr_finance-114-3-015","羅斯福公司在無負債的狀況下，其稅前總資產報酬率為 22%。若不考慮稅負，且該公司負債與權益比率為 0.2，利率為 2%，則其權益報酬率為何？",15,{"id":27,"question":28,"qno":29},"sec_sr_finance-114-3-033","甲公司今年的純益率為 11.4%，資產週轉率 1.34，權益比率 0.67，則該公司今年度的權益報酬率(ROE)為多少（假設公司未舉債）？",33,{"id":31,"question":32,"qno":33},"sec_sr_finance-114-3-035","福德公司財務報表顯示：在 X1 年並無付息負債，淨利率為 8%、資產週轉率為 2、平均資產總額為$2,000,000、平均權益為$1,280,000。請問：該公司在 X1 年之權益報酬率為多少？",35,{"id":35,"question":36,"qno":37},"sec_sr_finance-115-1-016","岡山公司 X1 年的資產週轉率為 4 倍，當年度總銷貨收入$1,000,000。如果當年度的淨利為$80,000，請問該公司 X1 年的資產報酬率為（不考慮稅負）：",16,{"id":39,"question":40,"qno":25},"sec_sr_finance-115-2-015","下列作法何者能使公司之權益報酬率(ROE)提高？(各作法為獨立情況)甲.降低營業費用率；乙.提高資產使用率；丙.降低負債利率",1785904145882]