[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sitca_invest-115-1-027":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-115-1-027","115-1",27,"如果公司在財務報表結束日後發生重大資產出售事件之期後事項，應如何揭露？",[13,14,15,16],"在損益表中認列","在財務報表附註中揭露","在資產負債表中認列","不需要揭露",1,"財務報表","報導期間後才發生的重大資產出售屬「不須調整」的期後事項,僅需於財務報表附註揭露其性質與影響,(B) 對。(A)(C) 只有調整事項才入表認列;(D) 重大事項不揭露會誤導報表使用者。","medium",[22,26,29,33,37,41],{"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":10},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",{"id":30,"question":31,"qno":32},"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":34,"question":35,"qno":36},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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：",39,1784190278451]