[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sitca_invest-115-1-031":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-115-1-031","115-1",31,"甲公司於 20X1 年 1 月 1 日簽訂一份 5 年期的設備租賃合約，每年租金為$50,000，於每年年底支付。租賃開始日，租賃負債的現值為$200,000。根據 IFRS16，甲公司在 20X1 年 12 月 31 日的財務報表中應如何處理該租賃？",[13,14,15,16],"認列租金費用$50,000","認列利息費用及租賃負債減少","僅認列租賃負債減少$50,000","不認列任何費用或負債",1,"財務報表","IFRS16 承租人採單一模式:年底付租金 $50,000 須拆成利息費用與租賃負債本金的減少,另認列使用權資產折舊,(B) 對。(A) 直接認列租金費用僅限短期或低價值租賃,(C)(D) 皆漏認利息費用。","medium",[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-114-3-028","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":35,"question":36,"qno":37},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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：",39,1784190278490]