[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_invest-115-2-033":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","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sitca_invest-115-2-033","115-2",33,"將於一年內發放的應付股票股利與應付現金股利在財務報表中應如何處理？",[13,14,15,16],"應付股票股利為權益科目，而應付現金股利為流動負債","應付股票股利為流動負債，而應付現金股利為權益科目","兩者皆為流動負債","兩者皆為權益科目",0,"財務報表",1,"應付現金股利在宣告時就產生確定的現金給付義務，金額與時點都已固定且一年內須支付，屬於流動負債。應付股票股利則是以自家股票支付，公司不會流出任何資產，實質上只是把保留盈餘轉為股本的內部轉撥，不符合負債須移轉經濟資源的定義，因此列於權益項下，等實際發放時再轉入股本。(B) 把兩者的性質完全對調。(C) 誤把股票股利當成負債，會使負債虛增、權益低估。(D) 誤把現金股利留在權益，會低估短期償債壓力。判斷準則很單純：會流出資產的是負債，只在權益科目之間搬動的仍留在權益。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sitca_invest-114-3-026","下列敘述何者錯誤?",26,{"id":28,"question":29,"qno":30},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",27,{"id":32,"question":33,"qno":34},"sitca_invest-114-3-028","下列何者不是企業與客戶訂定合約時依 IFRS15 認列收入之必要條件?",28,{"id":36,"question":37,"qno":38},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":40,"question":41,"qno":42},"sitca_invest-114-3-030","初牛牧場 X3 年初以$130,000 購入一批蛋雞以生產雞蛋。X3 年飼養人員薪資$14,000、飼料成本$120,000，期末評估之公允價值為$135,000，若出售將發生出售成本$110,000。試問X3 年財務報表中此批蛋雞之帳列金額為何?",30,{"id":44,"question":45,"qno":46},"sitca_invest-114-3-039","秋田公司宣告並發放所持有的 100,000 股福島公司股票做為財產股利，當時帳列之福島公司股票成本為每股$20，市價則為每股$30，而福島公司股票面額為每股$10。假設宮城公司收到 1,000 股福島公司股票，則宮城公司應認列之股利收入金額為：",39,1785904155815]