[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sitca_invest-114-3-028":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-114-3-028","114-3",28,"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?",[13,14,15,16],"該合約具商業實質","移轉之商品生產完成可供出售","企業對移轉之商品或勞務能辨認付款條件","企業能辨別每一方對將移轉之商品或勞務之權利",1,"財務報表","(B) IFRS 15 辨認合約的條件是:雙方核准合約、能辨認各方權利、能辨認付款條件、具商業實質、對價很可能收取;「商品生產完成可供出售」不在其中,收入認列看控制權移轉,與生產完成與否無關。(A)(C)(D) 都是列舉的必要條件。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sitca_invest-114-3-026","下列敘述何者錯誤?",26,{"id":27,"question":28,"qno":29},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",27,{"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：",40,1784190277827]