[{"data":1,"prerenderedAt":43},["ShallowReactive",2],{"q-sitca_invest-115-2-048":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sitca_invest-115-2-048","115-2",48,"關於投資計畫投資成本之決定，下列何者不正確？",[13,14,15,16],"應考慮機會成本","應考慮投資成本","應考慮重置成本","應考慮沉沒成本",3,"貨幣時間價值與利率",1,"資本預算只納入攸關成本,也就是會因採或不採這項計畫而改變的未來現金流量。沉沒成本是已經發生、無論決策如何都收不回來的支出,例如先前已支付的可行性研究費,把它算進投資成本會扭曲評估結果,故 (D) 的敘述不正確,即為本題答案。(A) 機會成本必須考慮:以自有土地或廠房投入計畫雖無現金支出,卻放棄了出租或出售的收益,應按市價設算。(B) 投資成本涵蓋設備價款、安裝運費及淨營運資金的增加,當然要納入。(C) 重置成本反映資產現時的取得代價,較貼近未來實際的現金流出,在評估是否延用既有資產時具攸關性。","medium",[23,27,31,35,39],{"id":24,"question":25,"qno":26},"sitca_invest-114-3-022","理論上，證券價格的變動和利率的變動之間的關係為：",22,{"id":28,"question":29,"qno":30},"sitca_invest-115-2-008","投資人承作 20 天期附買回交易，利率為 1%，成交金額 1,000,000 元，扣繳稅率為 10%，則 20天後附條件交易到期金額為：",8,{"id":32,"question":33,"qno":34},"sitca_invest-115-2-036","如果經理人員要深入瞭解屬下所提出淨現值為正的投資計畫，則最應：",36,{"id":36,"question":37,"qno":38},"sitca_invest-115-2-038","在作資本預算決策時，攸關的稅率應為：",38,{"id":40,"question":41,"qno":42},"sitca_invest-115-2-049","下列何者是在學理上採用租賃較佳的理由？",49,1785904155962]