[{"data":1,"prerenderedAt":39},["ShallowReactive",2],{"q-sitca_invest-115-1-042":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","c12",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sitca_invest-115-1-042","115-1",42,"品妍公司於 X3 年度曾出售一批不動產、廠房及設備，其原始成本為$500,000，出售時的累計折舊為$250,000，而售得之價款為$350,000。上述事項在間接法現金流量表中應如何列示？",[13,14,15,16],"從稅前淨利中減除$100,000，並從投資活動增加$350,000 現金流量","從稅前淨利中減除$100,000，並從籌資活動減少$350,000 現金流量","從稅前淨利中加回$350,000，並從投資活動增加$250,000 現金流量","從稅前淨利中加回$250,000，並從籌資活動減少$350,000 現金流量",0,"現金流量分析",1,"帳面價值 500,000−250,000=250,000,售價 350,000,處分利益 100,000。間接法應自稅前淨利減除利益 10 萬避免重複計入,價款 35 萬全數列投資活動現金流入,(C)(D) 金額或方向顛倒,(B) 誤列籌資活動,故選 (A)。","medium",[23,27,31,35],{"id":24,"question":25,"qno":26},"sitca_invest-114-3-033","企業自建廠房於建造期間之資本化利息支出，在現金流量表中應如何分類?",33,{"id":28,"question":29,"qno":30},"sitca_invest-115-1-028","償還短期借款，應列為何種活動之現金流出？",28,{"id":32,"question":33,"qno":34},"sitca_invest-115-1-029","甲公司 X3 年出售土地獲得現金$360,000，出售設備獲得現金$400,000，發行普通股獲得現金$280,000，購買設備支付現金$210,000，支付現金股利$240,000，請問該公司 X3 年度投資活動現金流量為多少？",29,{"id":36,"question":37,"qno":38},"sitca_invest-115-1-050","在數個投資方案中作選擇時，下列何者現金流量是非攸關的？",50,1784190278635]