[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_sr_finance-115-2-050":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」)","c1",{"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-115-2-050","115-2",50,"根據我國採用的 IFRS 10「合併財務報表」，母公司如何在合併財務報表中表達非控制權益？",[13,14,15,16],"在權益部分單獨列示","在負債部分列示","在資產部分列示","不在合併報表中反映",0,"財務報表與會計基礎",1,"合併財務報表把母公司與子公司視為單一經濟個體,子公司的資產負債與損益全數納入。非控制權益代表子公司淨資產中不屬於母公司股東的那一部分,本質仍是股東對集團淨資產的剩餘權益,而非集團必須償還的義務,故應在合併資產負債表的權益項下,與歸屬母公司業主的權益分別單獨列示,(A) 正確。(B) 列為負債是舊制母公司觀點,現行準則改採個體觀點,且集團並無交付現金或其他資產的合約義務,不符負債定義。(C) 資產與權益方向相反。(D) 既已納入合併,權益歸屬必須完整表達。","easy",[23,26,30,34,38,41],{"id":24,"question":25,"qno":19},"sec_sr_finance-114-3-001","根據國際會計準則第 32 號「金融工具：表達」，當股票選擇權發行人可選擇以現金淨額交割或以本身股份交換現金方式交割時，該股票選擇權宜歸類為：",{"id":27,"question":28,"qno":29},"sec_sr_finance-114-3-003","安康公司取得一項專利權，除支付現金$2,000,000 外，另開立一年期不附息票據$3,500,000，又市場利率為 8%。此專利權之入帳成本為：",3,{"id":31,"question":32,"qno":33},"sec_sr_finance-114-3-026","下列敘述何者錯誤？",26,{"id":35,"question":36,"qno":37},"sec_sr_finance-114-3-038","莎拉公司除了一筆 1 億美元的海外公司債，其他資產負債都是以新臺幣為收付標的，其功能性貨幣也是新臺幣，如果某年度新臺幣（對美元）升值，則莎拉公司會有：",38,{"id":39,"question":40,"qno":19},"sec_sr_finance-115-1-001","一般而言，企業的長期債權人可能關心以下幾項？甲.企業短期財務狀況；乙.企業長期之獲利能力；丙.企業的資本結構是否穩固；丁.企業長期之資金流量",{"id":42,"question":43,"qno":44},"sec_sr_finance-115-1-002","「公允價值層級」中的第三等級是指利用何者？",31,1785904146289]