[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-2-017":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」)","c8",{"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-115-2-017","115-2",17,"波特蘭公司從公開市場中買入該公司已發行之股票，這一交易在現金流量表中應列為：",[13,14,15,16],"營業活動","投資活動","籌資活動","減資活動",2,"現金流量表分析",1,"公司自公開市場買回自家已發行股票，本質是把資金退還給股東、使流通在外股數減少，屬於企業與股東間的資本交易，現金流量表歸類為籌資活動的現金流出，故選(C)。(A) 營業活動反映本業商品或勞務產銷的收付，買回自家股票與商品交易無關。(B) 投資活動處理非流動資產及對其他公司有價證券的取得處分，買回的是自己的股票，不會成為公司的資產。(D) 現金流量表只分營業、投資、籌資三大類，並無減資活動這一項，減資本身也是列在籌資活動。","easy",[23,27,31,35,38,42],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":26},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"sec_sr_finance-115-1-026","營業活動現金流量的增加不包括：",26,1785904145912]