[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-115-2-039":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」)","c3",{"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-115-2-039","115-2",39,"甲公司於 20X4 年期初存貨為$50,000，期末存貨為$0，會計人員誤將當年度進貨運費$100,000認列為銷貨運費，則此項錯誤對 20X4 年度損益造成的影響為何？(不考慮所得稅)",[13,14,15,16],"銷貨毛利少計$100,000","銷貨成本多計$50,000","營業費用少計$100,000","無影響",3,"損益表與獲利能力分析",1,"進貨運費本應計入進貨成本、隨存貨流動，銷貨運費則屬營業費用。這項誤分類讓銷貨成本少計100,000、營業費用多計100,000，但期末存貨為0，代表當年度所有商品成本都已全數轉入損益，沒有任何金額被留在資產負債表上遞延，一減一增正好抵銷，淨利毫髮無傷，故選(D)。(A) 銷貨毛利受影響的方向是多計而非少計，而且被同額的營業費用抵銷。(B) 銷貨成本是少計100,000，不是多計50,000。(C) 營業費用是多計而非少計。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"sec_sr_finance-114-3-036","下列哪一項不算在銷貨成本當中？",36,{"id":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"sec_sr_finance-115-1-004","在定期盤存制下，銷貨成本的計算方式為：",4,1785904146142]