[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-2-023":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」)","c3",{"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-115-2-023","115-2",23,"在產品售價不變的情況下，若生產某商品的總固定成本與單位變動成本都下降，對其邊際貢獻率與損益兩平銷貨收入有何影響？",[13,14,15,16],"邊際貢獻率下降，損益兩平點上升","邊際貢獻率上升，損益兩平點下降","邊際貢獻率下降，損益兩平點下降","邊際貢獻率不變，損益兩平點上升",1,"損益表與獲利能力分析","邊際貢獻率＝(售價－單位變動成本)÷售價，售價不變而單位變動成本下降，分子變大、分母不變，邊際貢獻率必然上升。損益兩平銷貨收入＝總固定成本÷邊際貢獻率，分子的固定成本下降、分母的邊際貢獻率又上升，一降一升都把結果往同方向推，兩平點必然下降，故選(B)。(A)(C) 都判斷成邊際貢獻率下降，方向相反。(D) 認為邊際貢獻率不變，忽略了單位變動成本本來就是邊際貢獻率公式的一部分；固定成本只牽動兩平點，不影響邊際貢獻率。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"sec_sr_finance-114-3-036","下列哪一項不算在銷貨成本當中？",36,{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":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：",4,1785904145973]