[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-115-2-046":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」)","c10",{"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-115-2-046","115-2",46,"年金(Annuity)是指：",[13,14,15,16],"在未來一段期間中一系列等額給付之現值","在未來一段期間之期末定額之給付","在未來一段期間中一系列等額之給付","在未來一段期間中一系列金額遞增之給付",2,"財務預測、成長與企業評價",1,"年金的核心定義是在未來一段期間內,連續多期、每期金額相等的一系列收付,重點就在「多期」與「等額」兩個要件,故 (C) 正確。等額給付落在期末(普通年金)或期初(期初年金)只是分類差異,不構成定義本身。(A) 描述的是「年金現值」——把一系列等額給付依折現率折算到期初的金額,那是評價後的結果,不能拿來當定義。(B) 只提期末定額給付,漏掉「一系列、多期」這個要件,又把普通年金的付款時點寫進定義,範圍過窄。(D) 每期金額遞增屬於「成長型年金」,已違反等額要件。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"sec_sr_finance-114-3-022","回收期限法（Payback Period Rule）：",22,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-024","下列何者不影響每期淨現金流量？",24,{"id":36,"question":37,"qno":38},"sec_sr_finance-114-3-043","下列何者會增加可轉換公司債的價值？",43,{"id":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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)：",45,1785904146235]