[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_invest-114-3-029":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"sitca_invest-114-3-029","114-3",29,"下列關於折舊費用的敘述何者為非?",[13,14,15,16],"它通常可以使稅負減少","會計上提列之折舊多寡與資產價值的下降幅度並沒有必然的關係","它之所以被稱為費用是因為它是一種現金支出","它具有稅盾的效果",2,"財務報表",1,"(C) 折舊是將資產成本分期攤配的「非現金費用」,並無實際現金流出,說它是現金支出即錯。(A)(D) 折舊可抵減課稅所得,具稅盾效果、使稅負減少;(B) 帳列折舊依成本分攤,與資產市價實際跌幅無必然關係,敘述皆正確。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sitca_invest-114-3-026","下列敘述何者錯誤?",26,{"id":28,"question":29,"qno":30},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",27,{"id":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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：",40,1784190277852]