[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_invest-114-3-040":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-114-3-040","114-3",40,"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：",[13,14,15,16],"$250,000","$300,000","$350,000","$150,000",2,"財務報表",1,"(C) 正確。整批購入按相對公允價值分攤:房屋成本=21,000,000×8÷(16+8)=7,000,000,直線法折舊=7,000,000÷20=350,000。(D) 誤把土地也提折舊或權重顛倒;(A)(B) 為分攤比例算錯的結果。土地不提折舊是關鍵。","medium",[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-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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：",39,1784190277976]