[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sitca_invest-115-2-029":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-115-2-029","115-2",29,"四方公司將一部新機器的報稅折舊方法由直線法改為年數合計法，但會計帳上未改變方法，則在剛開始折舊時：",[13,14,15,16],"純益增加","營運現金流量增加","現金減少","投資現金流量減少",1,"現金流量分析","報稅用與帳列用的折舊方法各自獨立時，只改報稅方法，影響的是繳給國稅局的稅款，不影響帳上損益。年數合計法屬於加速折舊，在資產使用初期提列的金額遠高於直線法，課稅所得因而降低，當期實際支付的所得稅減少，現金流出變小，營運活動現金流量隨之增加。(A) 錯誤，會計帳上仍採直線法，折舊費用沒變，帳列純益不受影響，稅上與帳上的差異認列為遞延所得稅負債。(C) 錯誤，少繳稅代表現金留在公司手上，是增加而非減少。(D) 錯誤，所得稅的支付歸屬於營運活動，與購置或處分資產的投資活動無關。","hard",[22,26,30,33,37,41],{"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":10},"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？",{"id":34,"question":35,"qno":36},"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,{"id":38,"question":39,"qno":40},"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,{"id":42,"question":43,"qno":44},"sitca_invest-115-2-041","丹佛公司(非建築業)本年度淨利頗佳，惟營業活動之現金流量卻為負值，其可能原因為：",41,1785904155769]