[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sitca_invest-115-2-028":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","c11",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sitca_invest-115-2-028","115-2",28,"奔騰公司於 X1 年第一季季末宣告現金股利，則該季之下列比率將受到何種影響？",[13,14,15,16],"負債比率增加、權益報酬率減少","負債比率增加、權益報酬率增加","負債比率增加、權益報酬率不變","負債比率不變、權益報酬率減少",1,"財務比率分析","宣告現金股利當下要借記保留盈餘、貸記應付股利，現金尚未付出，因此總資產不變、流動負債增加、股東權益減少。負債比率是負債除以資產，分子變大而分母不變，比率上升。權益報酬率是本期淨利除以股東權益，宣告股利不影響損益、分子不變，分母的權益卻因保留盈餘減少而縮小，比值因此變大。(A)(C) 都看對了負債比率，卻誤判權益報酬率的方向，忽略分母縮小會推升比率。(D) 誤以為負債比率不受影響——宣告當下即產生法定給付義務，必須先認列應付股利這項負債；要等實際發放時，才是現金與應付股利同步減少。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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：",43,1785904155766]