[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sitca_invest-115-2-041":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-115-2-041","115-2",41,"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：",[13,14,15,16],"應付帳款增加","有一大部分淨利係來自處分不動產、廠房及設備","存貨減少","選項(A)(B)(C)皆是",1,"現金流量分析","間接法自淨利出發調整,凡計入淨利卻不屬於營業活動的損益都必須剔除。處分不動產、廠房及設備的利益歸屬投資活動,處分價款全數列為投資活動流入,編表時要從淨利中減除該筆利益。當淨利有一大部分來自處分固定資產,扣除後營業活動現金流量自然可能轉為負值,(B) 正確。(A) 應付帳款增加代表本期進貨或取得勞務尚未付現,是調節時的加項,會讓營業活動現金流量變好。(C) 存貨減少代表賣出存貨而未再投入等額採購,同樣是加項。三者中只有處分利益會把營業活動現金流量往下拉,故 (D) 不成立。","medium",[22,26,30,34,38,42],{"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":33},"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？",29,{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":33},"sitca_invest-115-2-029","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：",1785904155896]