[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_sr_finance-115-2-032":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-115-2-032","115-2",32,"若企業合併中的或有對價分類為金融負債，應如何處理後續的公允價值變動？",[13,14,15,16],"認列為其他綜合收益","調整商譽","認列於當期損益","不再進行任何後續調整",2,"財務報表與會計基礎",1,"企業合併的或有對價在收購日按公允價值衡量並分類，一旦分類為金融負債，收購日之後的公允價值變動屬於衡量期間調整以外的變動，應認列於當期損益，故選(C)。(B) 只有在衡量期間內、且是為了補正收購日既有事實與情況的新資訊時，才能回頭調整商譽；事後的市價或業績變動不得再動商譽。(A) 這類負債的變動走損益而非其他綜合收益。(D) 分類為金融負債就必須持續重新衡量至清償為止，不會停在收購日金額；反之若分類為權益則不再重新衡量。","hard",[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？",31,1785904146048]