[{"data":1,"prerenderedAt":34},["ShallowReactive",2],{"chapter-sec_sr_finance-c8":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},"現金流量表分析",8,6,"c8",[11,16,20,24,27,30],{"id":12,"qno":13,"question":14,"session":15},"sec_sr_finance-114-3-007",7,"奧蘭多公司 113 年度認列利息費用$9,000，已知期末應付利息比期初增加$4,000，另有公司債溢價攤銷$1,000。假設無利息資本化情況，則奧蘭多公司 113 年度支付利息的現金金額為：","114-3",{"id":17,"qno":18,"question":19,"session":15},"sec_sr_finance-114-3-028",28,"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？",{"id":21,"qno":8,"question":22,"session":23},"sec_sr_finance-115-1-006","以間接法編製現金流量表，請問下列何種狀況是現金流量的加項？","115-1",{"id":25,"qno":13,"question":26,"session":23},"sec_sr_finance-115-1-007","企業收回借出的款項，應列為現金流量表上的哪一個項目？",{"id":28,"qno":7,"question":29,"session":23},"sec_sr_finance-115-1-008","採用間接法編製現金流量表時，下列何項在現金流量表中應自稅前淨利減除，以求得來自營業活動的現金流量？",{"id":31,"qno":32,"question":33,"session":23},"sec_sr_finance-115-1-026",26,"營業活動現金流量的增加不包括：",1783661230693]