[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_law-115-2-014":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"sec_sr_law","證券商高級業務員資格測驗——證券交易相關法規與實務","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_sr_law-115-2-014","115-2",14,"證券商財務報告的編製基礎為：",[13,14,15,16],"現金發生制","權責發生制","現金發生制與權責發生制並行","選項(A)、(B)二者擇一",1,"證券商管理規則","權責發生制是指收入在賺得時認列、費用在發生時認列，而不以現金是否實際收付為準。證券商的自營部位評價、應收手續費、應付交割款項與各項提存，若改以現金收付時點入帳，將無法反映期末真實的財務狀況與經營成果，因此證券商財務報告編製準則要求以權責發生制為編製基礎，並依一般公認會計原則及國際財務報導準則處理，故本題應選(B)。選項(A)現金收付制僅適用於部分小規模或非營利個體，不符合證券商的監理需求；選項(C)兩制並行會使同一份報表基礎不一致而喪失可比性；選項(D)由編製者自行擇一，更違反會計基礎一致性的要求。","easy",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sec_sr_law-114-3-015","證券商轉投資總金額不得超過其淨值百分之多少？",15,{"id":27,"question":28,"qno":29},"sec_sr_law-114-3-016","證券商應於何時加入證券商業同業公會？",16,{"id":31,"question":32,"qno":33},"sec_sr_law-114-3-017","下列何者為非？",17,{"id":35,"question":36,"qno":37},"sec_sr_law-114-3-018","證券商除由金融機構兼營者依有關法令規定外，其經營自行買賣有價證券業務者，持有任一本國公司股份之總額不得超過該公司已發行股份總額之___；持有任一本國公司所發行有價證券之成本總額，並不得超過該證券商淨值之___。",13,{"id":39,"question":40,"qno":41},"sec_sr_law-114-3-019","證券商之加入同業公會制度相關規定是：",19,{"id":43,"question":44,"qno":45},"sec_sr_law-115-1-007","證券商得為自行買賣特定外國債券之買賣斷交易，以下敘述何者錯誤？",7,1785904148029]