[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-115-2-019":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-115-2-019","115-2",19,"大林公司去年度的銷貨毛利為 2,000 萬元，毛利率為 20%，稅前純益率為 10%，企業的所得稅率為 17%，該公司去年度的淨利為：",[13,14,15,16],"622.5 萬元","102 萬元","124.5 萬元","830 萬元",3,"損益表與獲利能力分析",1,"毛利率與純益率的分母都是銷貨收入，必須先把銷貨收入還原出來。由毛利與毛利率反推：2,000萬÷20%＝10,000萬。稅前純益＝10,000萬×10%＝1,000萬。再扣所得稅：淨利＝1,000萬×(1－17%)＝830萬，故選(D)。(A) 622.5萬、(B) 102萬與(C) 124.5萬均非上述層層還原後的金額，常見錯誤是把毛利2,000萬直接當成銷貨收入去乘純益率，或把17%的稅率誤當作淨利率使用，兩者都會少算一層或多算一層。","medium",[23,27,31,35,39,43],{"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":42},"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？",2,{"id":44,"question":45,"qno":46},"sec_sr_finance-115-1-004","在定期盤存制下，銷貨成本的計算方式為：",4,1785904145930]