[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_sr_finance-115-2-030":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」)","c1",{"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-115-2-030","115-2",30,"在分析財務報表時，債權人最終目的為：",[13,14,15,16],"瞭解企業未來的獲利能力","瞭解企業的資本結構","瞭解債務人是否有能力償還本息","瞭解企業過去的財務狀況",2,"財務報表與會計基礎",1,"債權人把資金借給企業，回報是固定的利息與到期本金，不像股東能分享成長的果實，因此看報表的最終落點是判斷債務人有沒有足夠的現金流量與資產保障按期付息、到期還本，故選(C)。(A) 獲利能力確實會被檢視，但那只是還款來源的中間指標，公司再賺錢若現金卡死一樣還不出錢。(B) 資本結構同樣是評估過程的一環，用來看槓桿高低與求償順位。(D) 過去的財務狀況只是推估未來償債能力的素材，債權人真正在意的是未來能否收回本息。","easy",[23,26,30,34,38,41],{"id":24,"question":25,"qno":19},"sec_sr_finance-114-3-001","根據國際會計準則第 32 號「金融工具：表達」，當股票選擇權發行人可選擇以現金淨額交割或以本身股份交換現金方式交割時，該股票選擇權宜歸類為：",{"id":27,"question":28,"qno":29},"sec_sr_finance-114-3-003","安康公司取得一項專利權，除支付現金$2,000,000 外，另開立一年期不附息票據$3,500,000，又市場利率為 8%。此專利權之入帳成本為：",3,{"id":31,"question":32,"qno":33},"sec_sr_finance-114-3-026","下列敘述何者錯誤？",26,{"id":35,"question":36,"qno":37},"sec_sr_finance-114-3-038","莎拉公司除了一筆 1 億美元的海外公司債，其他資產負債都是以新臺幣為收付標的，其功能性貨幣也是新臺幣，如果某年度新臺幣（對美元）升值，則莎拉公司會有：",38,{"id":39,"question":40,"qno":19},"sec_sr_finance-115-1-001","一般而言，企業的長期債權人可能關心以下幾項？甲.企業短期財務狀況；乙.企業長期之獲利能力；丙.企業的資本結構是否穩固；丁.企業長期之資金流量",{"id":42,"question":43,"qno":44},"sec_sr_finance-115-1-002","「公允價值層級」中的第三等級是指利用何者？",31,1785904146040]