[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_invest-115-1-048":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","c11",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sitca_invest-115-1-048","115-1",48,"計算基本每股盈餘之分子時，下列項目何者是無論公司當期是否宣告發放股利，都必須自本期純益減除者？",[13,14,15,16],"所有特別股之股利","參加特別股之股利","累積特別股之股利","可轉換公司債之利息",2,"財務比率分析",1,"累積特別股股利不論當期是否宣告都會累積,計算基本每股盈餘時一律自本期純益減除,(C) 正確。(A)(B) 非累積之特別股須經宣告才減除;(D) 可轉換公司債利息屬稀釋每股盈餘的調整項,與基本 EPS 分子無關。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sitca_invest-114-3-031","下列何者並非發行公司債取得資金的優點?",31,{"id":28,"question":29,"qno":30},"sitca_invest-114-3-032","福德公司財務報表顯示：在 X1 年並無付息負債，淨利率為 8%、資產週轉率為 2 次、平均資產總額為$2,000,000、平均權益為$1,280,000。請問：該公司在 X1 年之權益報酬率為多少?",32,{"id":32,"question":33,"qno":34},"sitca_invest-114-3-034","甲公司 X3 年 1 月 1 日有普通股 300,000 股流通在外，4 月 1 日甲公司給與公司高級主管認股選擇權，當日成為既得，可按每股$40 認購普通股 120,000 股，至 X3 年底均未行使。甲公司普通股自 X3 年 4 月初至年底平均市價為每股$50，X3 年淨利為$477,000，則甲公司X3 年度之稀釋每股盈餘為何?",34,{"id":36,"question":37,"qno":38},"sitca_invest-114-3-036","已知大湖公司負債稅盾現值 6.8 億元，權益 30 億元，若稅率為 17%，貸款利率為 10%，則該公司之負債金額為何?",36,{"id":40,"question":41,"qno":42},"sitca_invest-114-3-038","乙公司的借款利率為 7.5%，總資產報酬率為 6.5%，所得稅率為 20%。若乙公司以此條件舉債投資新計畫，將使得權益報酬率如何變動?",38,{"id":44,"question":45,"qno":46},"sitca_invest-114-3-043","淨值為正數之公司支付已宣告之現金股利將使負債比率：",43,1784190278693]