[{"data":1,"prerenderedAt":50},["ShallowReactive",2],{"chapter-sec_sr_finance-c5":3},{"examName":4,"chapter":5,"questions":10},"證券商高級業務員資格測驗——證券投資與財務分析(試卷「財務分析」)",{"name":6,"sort":7,"count":8,"slug":9},"長期償債能力與財務結構分析",5,10,"c5",[11,16,20,24,28,32,36,40,43,46],{"id":12,"qno":13,"question":14,"session":15},"sec_sr_finance-114-3-012",12,"負債比率、利息保障倍數、固定支出保障倍數等都是作為：","114-3",{"id":17,"qno":18,"question":19,"session":15},"sec_sr_finance-114-3-013",13,"山口公司 113 年相關資料如下：淨利$300,000、所得稅費用$150,000、利息費用$150,000、流動負債$250,000、長期負債$500,000、資產總額$1,500,000、不動產、廠房及設備$750,000、特別股股利$80,000，該公司之負債比率為若干？",{"id":21,"qno":22,"question":23,"session":15},"sec_sr_finance-114-3-014",14,"下列何者並非發行公司債取得資金的優點？",{"id":25,"qno":26,"question":27,"session":15},"sec_sr_finance-114-3-029",29,"台北公司 X1 年之平均資產總額為$1,160,000、利息費用$25,000，另外，資產週轉率為 2、淨利率為 6%、所得稅率為 20%。試問該公司 X1 年之利息保障倍數為何？",{"id":29,"qno":30,"question":31,"session":15},"sec_sr_finance-114-3-031",31,"已知某公司的稅後淨利為$5,395,000，所得稅率為 17%，當期的利息費用$500,000 元，則其利息保障倍數為：",{"id":33,"qno":34,"question":35,"session":15},"sec_sr_finance-114-3-032",32,"某公司稅前純益為$200,000，第一優先債券利息費用為$30,000，第二優先債券利息費用$10,000，第三優先債券利息費用$20,000，則第二優先債券盈餘支付利息倍數為何？",{"id":37,"qno":22,"question":38,"session":39},"sec_sr_finance-115-1-014","到期時償還應付帳款對利息保障倍數之影響為：","115-1",{"id":41,"qno":26,"question":42,"session":39},"sec_sr_finance-115-1-029","企業無法支付舉債利息或償還本金之風險稱為：",{"id":44,"qno":30,"question":45,"session":39},"sec_sr_finance-115-1-031","乙公司的借款利率為 7.5%，總資產報酬率為 6.5%，所得稅率為 20%。若乙公司以此條件舉債投資新計畫，將使得權益報酬率如何變動？",{"id":47,"qno":48,"question":49,"session":39},"sec_sr_finance-115-1-047",47,"下列何種金融工具不會改變一公司的資本結構？",1783661230625]