[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-2-034":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-115-2-034","115-2",34,"西雅圖公司 X1 年度利息費用付現金額為$8,000，已知期末應付利息比期初增加$2,500，另有$1,000 應付公司債折價攤銷。假設無利息資本化情況，則西雅圖公司 X1 年度損益表中的利息費用金額為：",[13,14,15,16],"$8,500","$9,500","$10,500","$11,500",3,"現金流量表分析",1,"付現金額要調整成應計基礎的費用。應付利息期末比期初增加2,500，代表這部分費用已經發生但尚未付現，必須加回；公司債折價攤銷1,000會使有效利息高於按票面利率計算的付現利息，同樣要加。利息費用＝8,000＋2,500＋1,000＝11,500，故選(D)。(C) 10,500是漏掉折價攤銷1,000。(B) 9,500把折價攤銷誤當溢價攤銷做成減項。(A) 8,500無法由這兩項調整導出。若真為溢價攤銷則方向相反，應從付現數中減除。","medium",[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：",26,1785904146095]