[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-115-2-040":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」)","c5",{"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-115-2-040","115-2",40,"金寶公司 X1 年度營業利益變動 18%，其營業槓桿度 1.6，財務槓桿度 2.8，則其每股盈餘變動多少？",[13,14,15,16],"25%","45%","50.4%","無法判斷",2,"長期償債能力與財務結構分析",1,"財務槓桿度(DFL)就是每股盈餘變動率相對於營業利益(EBIT)變動率的倍數:DFL=%ΔEPS÷%ΔEBIT。起點既然已是營業利益,直接乘回去:%ΔEPS=2.8×18%=50.4%,故 (C) 正確。營業槓桿度 1.6 是誘答資訊——營業槓桿衡量的是銷貨變動如何放大成營業利益變動,這段效果在 18% 裡早已發生,不能重複計入;若誤用總槓桿度 1.6×2.8=4.48 得 4.48×18%=80.64%,那是銷貨變動 18% 才適用。(A) 25%、(B) 45% 無對應算式;(D) 條件已足夠,並非無法判斷。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-012","負債比率、利息保障倍數、固定支出保障倍數等都是作為：",12,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-013","山口公司 113 年相關資料如下：淨利$300,000、所得稅費用$150,000、利息費用$150,000、流動負債$250,000、長期負債$500,000、資產總額$1,500,000、不動產、廠房及設備$750,000、特別股股利$80,000，該公司之負債比率為若干？",13,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-014","下列何者並非發行公司債取得資金的優點？",14,{"id":36,"question":37,"qno":38},"sec_sr_finance-114-3-029","台北公司 X1 年之平均資產總額為$1,160,000、利息費用$25,000，另外，資產週轉率為 2、淨利率為 6%、所得稅率為 20%。試問該公司 X1 年之利息保障倍數為何？",29,{"id":40,"question":41,"qno":42},"sec_sr_finance-114-3-031","已知某公司的稅後淨利為$5,395,000，所得稅率為 17%，當期的利息費用$500,000 元，則其利息保障倍數為：",31,{"id":44,"question":45,"qno":46},"sec_sr_finance-114-3-032","某公司稅前純益為$200,000，第一優先債券利息費用為$30,000，第二優先債券利息費用$10,000，第三優先債券利息費用$20,000，則第二優先債券盈餘支付利息倍數為何？",32,1785904146159]