[{"data":1,"prerenderedAt":42},["ShallowReactive",2],{"q-sitca_invest-115-2-008":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sitca_invest-115-2-008","115-2",8,"投資人承作 20 天期附買回交易，利率為 1%，成交金額 1,000,000 元，扣繳稅率為 10%，則 20天後附條件交易到期金額為：",[13,14,15,16],"1,000,000","1,000,494","1,000,548","1,001,000",1,"貨幣時間價值與利率","附條件交易依單利年利率、按實際天數除以 365 計息，並扣繳 10% 稅款。利息 = 1,000,000 × 1% × 20 ÷ 365 = 547.95，取整 548 元；稅款 = 548 × 10% = 54 元（元以下捨去），實得 548 − 54 = 494 元，到期領回 1,000,494 元，故選 (B)。(C) 1,000,548 是未扣稅前的金額。(D) 1,001,000 隱含利息僅 1,000 元，既不是 20 天的 548 元，也不是全年 1% 的 10,000 元。(A) 只還本金。","hard",[22,26,30,34,38],{"id":23,"question":24,"qno":25},"sitca_invest-114-3-022","理論上，證券價格的變動和利率的變動之間的關係為：",22,{"id":27,"question":28,"qno":29},"sitca_invest-115-2-036","如果經理人員要深入瞭解屬下所提出淨現值為正的投資計畫，則最應：",36,{"id":31,"question":32,"qno":33},"sitca_invest-115-2-038","在作資本預算決策時，攸關的稅率應為：",38,{"id":35,"question":36,"qno":37},"sitca_invest-115-2-048","關於投資計畫投資成本之決定，下列何者不正確？",48,{"id":39,"question":40,"qno":41},"sitca_invest-115-2-049","下列何者是在學理上採用租賃較佳的理由？",49,1785904155607]