[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sitca_invest-114-3-026":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"sitca_invest","投信投顧業務員資格測驗——證券投資與財務分析","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sitca_invest-114-3-026","114-3",26,"下列敘述何者錯誤?",[13,14,15,16],"可比較性係指同一公司各年間均採相同的會計方法","忠實表述係指會計資訊品質可確保免於錯誤","攸關的會計資訊係指其具有改變決策的能力","重大性係指公司規模可能影響投資人或債權人之決策",1,"財務報表","(B) 忠實表述要求資訊完整、中立、免於錯誤,但指允當反映經濟實質,並非「確保」絕對無誤,敘述過於絕對故錯。(A) 各年採相同方法屬可比較性(一致性);(C) 攸關性即具改變決策的能力;(D) 重大性與規模及性質對決策的影響有關,敘述皆正確。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",27,{"id":27,"question":28,"qno":29},"sitca_invest-114-3-028","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?",28,{"id":31,"question":32,"qno":33},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":35,"question":36,"qno":37},"sitca_invest-114-3-030","初牛牧場 X3 年初以$130,000 購入一批蛋雞以生產雞蛋。X3 年飼養人員薪資$14,000、飼料成本$120,000，期末評估之公允價值為$135,000，若出售將發生出售成本$110,000。試問X3 年財務報表中此批蛋雞之帳列金額為何?",30,{"id":39,"question":40,"qno":41},"sitca_invest-114-3-039","秋田公司宣告並發放所持有的 100,000 股福島公司股票做為財產股利，當時帳列之福島公司股票成本為每股$20，市價則為每股$30，而福島公司股票面額為每股$10。假設宮城公司收到 1,000 股福島公司股票，則宮城公司應認列之股利收入金額為：",39,{"id":43,"question":44,"qno":45},"sitca_invest-114-3-040","永鈞公司以$21,000,000 購入房地，房屋估計可用 20 年無殘值，購入時土地與房屋之公允價值分別為$16,000,000 及$8,000,000，若採直線法提列折舊，則每年之折舊費用為：",40,1784190277805]