[{"data":1,"prerenderedAt":38},["ShallowReactive",2],{"q-sitca_invest-115-1-050":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","c12",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sitca_invest-115-1-050","115-1",50,"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？",[13,14,15,16],"各方案未來期望現金流量之差異","付給顧問公司協助作選擇的費用","各方案期初投資金額之差異","各方案投資於營運資金數額之差異",1,"現金流量分析","付給顧問公司的費用不論最後選哪個方案都已發生,屬沉沒成本,與方案取捨無關,(B) 正確。(A)(C)(D) 都是各方案間有差異的未來現金流量,會影響決策,屬攸關項目。","easy",[22,26,30,34],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"sitca_invest-115-1-042","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？",42,1784190278729]