[{"data":1,"prerenderedAt":215},["ShallowReactive",2],{"past-sec_sr_finance-115-1":3},{"examName":4,"questions":5},"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」)",[6,11,15,20,24,29,34,38,42,46,50,54,58,62,67,72,77,81,85,89,93,97,101,105,109,113,117,122,126,130,134,138,142,146,150,154,158,162,166,170,174,178,183,187,191,195,199,203,207,211],{"id":7,"qno":8,"question":9,"chapter":10},"sec_sr_finance-115-1-001",1,"一般而言，企業的長期債權人可能關心以下幾項？甲.企業短期財務狀況；乙.企業長期之獲利能力；丙.企業的資本結構是否穩固；丁.企業長期之資金流量","財務報表與會計基礎",{"id":12,"qno":13,"question":14,"chapter":10},"sec_sr_finance-115-1-002",2,"「公允價值層級」中的第三等級是指利用何者？",{"id":16,"qno":17,"question":18,"chapter":19},"sec_sr_finance-115-1-003",3,"某公司於 20X1 年 12 月 1 日與客戶簽訂一份合約，銷售一批商品，價格為$100,000，成本為$60,000。合約規定客戶需於 20X1 年 12 月 15 日支付 50%的款項，剩餘款項於 20X2 年 1 月 15 日支付。商品於 20X1 年 12 月 10 日交付給客戶。根據 IFRS 15，該公司應於何時認列收入？","損益表與獲利能力分析",{"id":21,"qno":22,"question":23,"chapter":19},"sec_sr_finance-115-1-004",4,"在定期盤存制下，銷貨成本的計算方式為：",{"id":25,"qno":26,"question":27,"chapter":28},"sec_sr_finance-115-1-005",5,"乙公司將其製造的寄銷商品運至經銷商店甲公司，因而付出的運費，理論上應列為：","資產負債表分析",{"id":30,"qno":31,"question":32,"chapter":33},"sec_sr_finance-115-1-006",6,"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？","現金流量表分析",{"id":35,"qno":36,"question":37,"chapter":33},"sec_sr_finance-115-1-007",7,"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":39,"qno":40,"question":41,"chapter":33},"sec_sr_finance-115-1-008",8,"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":43,"qno":44,"question":45,"chapter":28},"sec_sr_finance-115-1-009",9,"某機器設備定價$1,000,000，購入時現金折扣為$50,000，支付運費$40,000，安裝費$80,000，搬運不慎發生損壞而付出修理費$20,000，則該機器設備之帳面成本應為：",{"id":47,"qno":48,"question":49,"chapter":28},"sec_sr_finance-115-1-010",10,"普通股發行股數與每股面額之乘積為：",{"id":51,"qno":52,"question":53,"chapter":28},"sec_sr_finance-115-1-011",11,"下列幾項屬投資性不動產？甲.目前尚未決定未來用途所持有之土地；乙.供員工使用之建築物；丙.以融資租賃出租予另一企業之廠房；丁.以營業租賃出租予另一企業之建築物，且對租用該建築物之承租人提供清潔服務，該服務相較租賃合約不具重大性",{"id":55,"qno":56,"question":57,"chapter":28},"sec_sr_finance-115-1-012",12,"根據國際財務報導準則(IFRS)，下列何者屬於「不可辨認無形資產」？",{"id":59,"qno":60,"question":61,"chapter":28},"sec_sr_finance-115-1-013",13,"甲公司於 X1 年初以$800,000 購入一項設備，預計使用年限為 8 年，殘值為$50,000，採直線法提列折舊。X3 年底進行減損測試時，該設備的可回收金額為$300,000。則應認列的減損損失為多少？",{"id":63,"qno":64,"question":65,"chapter":66},"sec_sr_finance-115-1-014",14,"到期時償還應付帳款對利息保障倍數之影響為：","長期償債能力與財務結構分析",{"id":68,"qno":69,"question":70,"chapter":71},"sec_sr_finance-115-1-015",15,"淨銷貨為$200,000，期初總資產為$60,000，資產週轉率為 5，請問期末總資產為：","經營效率與周轉率分析",{"id":73,"qno":74,"question":75,"chapter":76},"sec_sr_finance-115-1-016",16,"岡山公司 X1 年的資產週轉率為 4 倍，當年度總銷貨收入$1,000,000。如果當年度的淨利為$80,000，請問該公司 X1 年的資產報酬率為（不考慮稅負）：","杜邦分析與綜合評估",{"id":78,"qno":79,"question":80,"chapter":19},"sec_sr_finance-115-1-017",17,"某公司帳上期初存貨$150,000，期末盤點時剩下$100,000，已知本期淨進貨共$100,000，進貨折扣共$1,000，進貨運費共$2,000，銷貨運費共$3,000，銷貨收入共$300,000，請問該公司本期的銷貨成本應為多少？",{"id":82,"qno":83,"question":84,"chapter":19},"sec_sr_finance-115-1-018",18,"雪見公司所生產的礦泉水每瓶售價$20，其中變動成本占 80%，已知目前每年產量為 50,000 瓶，該公司剛好損益兩平，請問其固定成本約為多少？",{"id":86,"qno":87,"question":88,"chapter":19},"sec_sr_finance-115-1-019",19,"四海企業刻意多提列生產部門機器設備的折舊費用，其影響是：",{"id":90,"qno":91,"question":92,"chapter":19},"sec_sr_finance-115-1-020",20,"某公司的稅後淨利為 60 萬元，已知銷貨毛利率為 35%，純益率為（稅後淨利率）15%，請問該公司的銷貨成本為多少？",{"id":94,"qno":95,"question":96,"chapter":19},"sec_sr_finance-115-1-021",21,"若公司僅生產並銷售單一產品，其營運槓桿程度為 2.0，銷售量變動 6%，則：",{"id":98,"qno":99,"question":100,"chapter":28},"sec_sr_finance-115-1-022",22,"公司於 X1 年購買設備，總成本$300,000，另支付安裝費$50,000，員工訓練費用$10,000。設備成本應記為多少？",{"id":102,"qno":103,"question":104,"chapter":28},"sec_sr_finance-115-1-023",23,"下列敘述何者錯誤？",{"id":106,"qno":107,"question":108,"chapter":19},"sec_sr_finance-115-1-024",24,"民雄公司去年底財務報表上列有銷貨毛利 6,000 萬元，營業費用 1,000 萬元，營業外收入 200 萬元，營業外費用 2,000 萬元，遞延所得稅 1,000 萬元，所得稅費用 500 萬元，則其稅後淨利為：",{"id":110,"qno":111,"question":112,"chapter":28},"sec_sr_finance-115-1-025",25,"處分設備之利益或損失係售價與下列何者之差？",{"id":114,"qno":115,"question":116,"chapter":33},"sec_sr_finance-115-1-026",26,"營業活動現金流量的增加不包括：",{"id":118,"qno":119,"question":120,"chapter":121},"sec_sr_finance-115-1-027",27,"永平公司決定在下年度發行票面利率等於 14%的債券，該公司認為，它可以按照某特定價格將債券賣給投資人，而在此一價格下，投資人能夠獲得 16%的收益率，假定稅率等於 17%，則永平公司的稅後負債成本為何？","財務預測、成長與企業評價",{"id":123,"qno":124,"question":125,"chapter":19},"sec_sr_finance-115-1-028",28,"有兩家製造相同產品的公司，營業槓桿程度高的公司較槓桿度低的公司：",{"id":127,"qno":128,"question":129,"chapter":66},"sec_sr_finance-115-1-029",29,"企業無法支付舉債利息或償還本金之風險稱為：",{"id":131,"qno":132,"question":133,"chapter":121},"sec_sr_finance-115-1-030",30,"甲公司擬出價$80 購併乙公司，已知乙公司的價值為$50，甲公司的價值為$70，請問公司購併溢價為何？",{"id":135,"qno":136,"question":137,"chapter":66},"sec_sr_finance-115-1-031",31,"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":139,"qno":140,"question":141,"chapter":121},"sec_sr_finance-115-1-032",32,"一證券期望報酬率之高低與下列何者較無關係？",{"id":143,"qno":144,"question":145,"chapter":10},"sec_sr_finance-115-1-033",33,"母公司和子公司相互間持有債券，在合併報表中的處理方式為：",{"id":147,"qno":148,"question":149,"chapter":10},"sec_sr_finance-115-1-034",34,"當收購者在企業合併中發行固定數量的股份作為或有對價時，應如何分類？",{"id":151,"qno":152,"question":153,"chapter":10},"sec_sr_finance-115-1-035",35,"如果公司在財務報表結束日後發生重大資產出售事件之期後事項，應如何揭露？",{"id":155,"qno":156,"question":157,"chapter":28},"sec_sr_finance-115-1-036",36,"天天公司有一筆應收帳款$1,000,000，天天公司認為該應收帳款自原始認列後信用風險已顯著增加，並估計其於未來 12 個月內的違約機率為 0.3%，於未來存續期間的違約機率為 0.5%，且若違約將損失總帳面金額 20%。天天公司於報導期間結束日應認列的備抵損失餘額應為？",{"id":159,"qno":160,"question":161,"chapter":28},"sec_sr_finance-115-1-037",37,"在 IFRS 9 實施之後，公司的資產負債表中不會出現：",{"id":163,"qno":164,"question":165,"chapter":10},"sec_sr_finance-115-1-038",38,"存出保證金之性質為：",{"id":167,"qno":168,"question":169,"chapter":28},"sec_sr_finance-115-1-039",39,"甲公司於 X8 年 9 月 30 日以$300,000 購入乙公司普通股作為透過其他綜合損益按公允價值衡量之股票投資，X8 年底該投資之公允價值為$360,000。X9 年 10 月 1 日甲公司以$200,000 出售半數的乙公司普通股，X9 年未出售之乙公司普通股之公允價值為$230,000，則該股票投資對甲公司 X9 年度稅前其他綜合利益之影響為：",{"id":171,"qno":172,"question":173,"chapter":10},"sec_sr_finance-115-1-040",40,"甲公司發行每股面額$10 之普通股 100,000 股取得乙公司全部股份，乙公司的可辨認淨資產公允價值為$1,165,000，發行新股所發生的成本為$11,000，甲公司普通股每股之公允價值為$13.6。應如何計算合併交易中的商譽？",{"id":175,"qno":176,"question":177,"chapter":10},"sec_sr_finance-115-1-041",41,"甲公司於 X1 年 1 月 1 日以$200,000 購入機器設備，並預計可使用 5 年，無殘值。若採用年數合計法計算折舊費用，則 X2 年的折舊費用為多少？",{"id":179,"qno":180,"question":181,"chapter":182},"sec_sr_finance-115-1-042",42,"赫洙公司發放普通股現金股利$500,000，股價$20，每股盈餘$5，共發行 500,000 股，則該公司現金收益率為何？","每股盈餘與市場評價比率",{"id":184,"qno":185,"question":186,"chapter":182},"sec_sr_finance-115-1-043",43,"某公司的權益報酬率為 19%，市價淨值比為 1.9 倍，則公司的本益比為：",{"id":188,"qno":189,"question":190,"chapter":19},"sec_sr_finance-115-1-044",44,"甲公司去年度銷貨毛額為 700 萬元，銷貨退回 50 萬元，已知其期初存貨與期末存貨皆為 110 萬元，本期進貨 300 萬元，另有銷售費用 50 萬元，管理費用 62 萬元，銷貨折扣 50 萬元，請問其銷貨毛利率是多少？",{"id":192,"qno":193,"question":194,"chapter":10},"sec_sr_finance-115-1-045",45,"甲公司於 8 月 10 日向乙公司購貨，金額$42,000，授信條件是 2\u002F10，n\u002F30。甲公司在 8 月 19 日支付該筆款項，則下列何者為甲公司在 8 月 19 日正確的分錄？",{"id":196,"qno":197,"question":198,"chapter":182},"sec_sr_finance-115-1-046",46,"公司的每股盈餘會因下列何種情事而下降？",{"id":200,"qno":201,"question":202,"chapter":66},"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？",{"id":204,"qno":205,"question":206,"chapter":121},"sec_sr_finance-115-1-048",48,"假設你投資 500 萬於某一檔股票，3 年來的報酬率分別為 3%、-8%、+15%，3 年後總共的報酬率為：",{"id":208,"qno":209,"question":210,"chapter":121},"sec_sr_finance-115-1-049",49,"下列敘述何者為正確？",{"id":212,"qno":213,"question":214,"chapter":10},"sec_sr_finance-115-1-050",50,"根據 IFRS 3，廉價購買利益應如何處理？",1783661230741]