[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_sec_law-115-2-014":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sitca_sec_law","投信投顧業務員資格測驗——證券交易相關法規與實務","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"canonicalId":20,"difficulty":21},"sitca_sec_law-115-2-014","115-2",14,"證券商財務報告的編製基礎為：",[13,14,15,16],"現金發生制","權責發生制","現金發生制與權責發生制並行","選項(A)、(B)二者擇一",1,"證券商管理規則","證券商財務報告依主管機關訂定之編製準則及一般公認會計原則編製，採權責發生制，也就是收入於賺得時認列、費用於發生時認列，而不以現金是否已經收付為準，故(B)正確。證券商的手續費收入、利息收入與各項提存，常有交易日與現金收付日不一致的情形，唯有權責發生制才能把損益歸屬到正確期間，忠實反映當期經營成果與財務狀況。(A)現金基礎會使損益隨收付時點跳動，無法允當表達。(C)兩制並行會造成同一份報表基礎不一致，喪失可比較性。(D)編製基礎屬會計政策，不容許逐期任意選擇。","sec_sr_law-115-2-014","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sitca_sec_law-114-3-015","證券商轉投資總金額不得超過其淨值百分之多少？",15,{"id":28,"question":29,"qno":30},"sitca_sec_law-114-3-016","證券商應於何時加入證券商業同業公會？",16,{"id":32,"question":33,"qno":34},"sitca_sec_law-114-3-017","下列何者為非？",17,{"id":36,"question":37,"qno":38},"sitca_sec_law-114-3-018","證券商除由金融機構兼營者依有關法令規定外，其經營自行買賣有價證券業務者，持有任一本國公司股份之總額不得超過該公司已發行股份總額之___；持有任一本國公司所發行有價證券之成本總額，並不得超過該證券商淨值之___。",13,{"id":40,"question":41,"qno":42},"sitca_sec_law-114-3-019","證券商之加入同業公會制度相關規定是：",19,{"id":44,"question":45,"qno":46},"sitca_sec_law-114-3-031","證券商接受委託買賣外國虛擬資產 ETF，應建立適當之虛擬資產 ETF 商品適合度制度，其內容至少應包括：",31,1785904158002]