[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-2-035":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」)","c10",{"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-115-2-035","115-2",35,"一般而言，下列哪一項目和企業現金流量的預測最為密切？",[13,14,15,16],"預測之進貨金額","預測之銷貨金額","預估資金成本","預測之營業費用金額",1,"財務預測、成長與企業評價","財務預測通常以銷貨為起點，因為銷貨金額一旦估定，應收帳款的收現時程、為支應銷貨所需的進貨與存貨水準、隨業務量變動的營業費用，乃至最終需要多少外部資金，都能順著往下推算，故選(B)。(A) 進貨金額本身是依據預估銷貨與存貨政策推導出來的結果，屬於下游變數。(D) 營業費用同樣多半隨銷貨規模連動，並非驅動來源。(C) 資金成本是評估投資方案與折現時使用的參數，影響的是價值計算，不是現金流入流出的預測起點。","easy",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sec_sr_finance-114-3-021","假設負債的利率為 15%，稅率為 17%，則在計算融資租賃價值時應用的折現率為多少？",21,{"id":27,"question":28,"qno":29},"sec_sr_finance-114-3-022","回收期限法（Payback Period Rule）：",22,{"id":31,"question":32,"qno":33},"sec_sr_finance-114-3-024","下列何者不影響每期淨現金流量？",24,{"id":35,"question":36,"qno":37},"sec_sr_finance-114-3-043","下列何者會增加可轉換公司債的價值？",43,{"id":39,"question":40,"qno":41},"sec_sr_finance-114-3-044","一般來說，我們會用統計上的迴歸方法來估計：",44,{"id":43,"question":44,"qno":45},"sec_sr_finance-114-3-045","假設某一股票之報酬率在市場報酬率為正時，其皆為負，且市場報酬率為負時，它皆為正，則此股票的β 值(Beta)：",45,1785904146108]