[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-2-016":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」)","c3",{"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-115-2-016","115-2",16,"假設其他一切不變，下列財務比率何者通常愈高愈佳？",[13,14,15,16],"負債比率","固定成本比率","邊際貢獻率","應收帳款週轉天數",2,"損益表與獲利能力分析",1,"邊際貢獻率＝(售價－單位變動成本)÷售價，代表每一元銷貨在支付變動成本後還能留下多少來吸收固定成本並創造利潤，數值愈高獲利體質愈好、損益兩平點也愈低，故選(C)。(A) 負債比率過高代表財務槓桿與利息負擔沉重，償債風險上升，並非愈高愈好。(B) 固定成本比率愈高，營運槓桿愈大，銷貨一旦下滑虧損就擴大得更快。(D) 應收帳款週轉天數愈長代表款項收回愈慢、資金積壓愈久，還可能隱含呆帳風險，應該是愈短愈佳。","easy",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-005","下列何者不是企業與客戶訂定合約時依 IFRS15 認列收入之必要條件？",5,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-025","相對而言，下列哪一項目較適合用來評估一個企業的經營績效？",25,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-036","下列哪一項不算在銷貨成本當中？",36,{"id":36,"question":37,"qno":38},"sec_sr_finance-114-3-042","甲、暫時性盈餘；乙、企業風險；丙、會計政策，哪些會影響盈餘的品質？",42,{"id":40,"question":41,"qno":17},"sec_sr_finance-115-1-003","某公司於 20X1 年 12 月 1 日與客戶簽訂一份合約，銷售一批商品，價格為$100,000，成本為$60,000。合約規定客戶需於 20X1 年 12 月 15 日支付 50%的款項，剩餘款項於 20X2 年 1 月 15日支付。商品於 20X1 年 12 月 10 日交付給客戶。根據 IFRS 15，該公司應於何時認列收入？",{"id":43,"question":44,"qno":45},"sec_sr_finance-115-1-004","在定期盤存制下，銷貨成本的計算方式為：",4,1785904145907]