[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sitca_invest-115-2-035":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","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sitca_invest-115-2-035","115-2",35,"甲公司在 X1 年初以$600,000 購入一棟投資物業，採用公允價值模式進行後續計量。X3 年底公允價值為$650,000，X4 年底公允價值降至$620,000。該公司應在 X4 年財務報表中認列的損益為多少？",[13,14,15,16],"$0","$30,000 損失","$30,000 收益","$50,000 損失",1,"財務報表","投資性不動產採公允價值模式後不再提列折舊，每期期末以公允價值重新衡量，變動數全額認列為當期損益。X3 年底帳面金額已是公允價值 650,000 元，X4 年底降為 620,000 元，650,000 − 620,000 = 30,000 元，X4 年應認列 30,000 元的評價損失，故選 (B)。(A) 0 元是誤以為公允價值變動要等處分時才認列。(C) 方向相反，價值下跌不會產生收益。(D) 50,000 元是把 X3 年底相對於成本 600,000 元的累計增值誤當成本期變動。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sitca_invest-114-3-026","下列敘述何者錯誤?",26,{"id":27,"question":28,"qno":29},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",27,{"id":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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：",39,1785904155840]