[{"data":1,"prerenderedAt":215},["ShallowReactive",2],{"past-sec_sr_finance-115-2":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」)",[6,11,16,21,26,31,35,39,43,47,51,55,59,63,68,72,76,80,84,88,93,97,102,106,110,114,118,122,127,131,135,139,143,147,151,155,159,163,167,171,175,179,183,187,191,195,199,203,207,211],{"id":7,"qno":8,"question":9,"chapter":10},"sec_sr_finance-115-1-035",1,"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？","財務報表與會計基礎",{"id":12,"qno":13,"question":14,"chapter":15},"sec_sr_finance-115-1-003",2,"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":17,"qno":18,"question":19,"chapter":20},"sec_sr_finance-115-2-003",3,"營運資金不足，但企業仍能繼續經營之可能原因？","流動性與短期償債能力分析",{"id":22,"qno":23,"question":24,"chapter":25},"sec_sr_finance-115-2-004",4,"如果企業在財務報表中揭露了一筆訴訟，該訴訟有可能導致重大的資金外流，這應屬於哪種負債？","資產負債表分析",{"id":27,"qno":28,"question":29,"chapter":30},"sec_sr_finance-115-2-005",5,"已知甲公司 X1 年度自由現金流量為$25,000，當年度資本支出共$25,000，無任何現金股利，當年度平均流動負債$100,000、平均流動資產$80,000，假設無其他攸關項目下，請問該公司當年度營業淨現金流量對流動負債比率為若干？","現金流量表分析",{"id":32,"qno":33,"question":34,"chapter":25},"sec_sr_finance-115-2-006",6,"萬能公司對其持有 35%股權的被投資公司具有重大影響，該被投資公司宣告並發放股利對投資公司的影響為何？",{"id":36,"qno":37,"question":38,"chapter":10},"sec_sr_finance-115-1-033",7,"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":40,"qno":41,"question":42,"chapter":10},"sec_sr_finance-115-1-040",8,"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":44,"qno":45,"question":46,"chapter":25},"sec_sr_finance-115-2-009",9,"甲公司在合併報表中，對於一項企業合併認列了$300,000 的商譽。於 X3 年進行減損測試，商譽的可回收金額為$250,000，應如何處理？",{"id":48,"qno":49,"question":50,"chapter":25},"sec_sr_finance-115-2-010",10,"甲公司於 X1 年初支付$900,000 購入一台設備，該設備的使用年限為 10 年，無殘值，甲公司採用直線法折舊。於 X4 年初，甲公司決定對設備進行改良，成本共計$200,000，並將剩餘使用年限重新估計為 7 年。請問甲公司 X4 年的折舊費用為何？",{"id":52,"qno":53,"question":54,"chapter":25},"sec_sr_finance-115-2-011",11,"甲公司在 X1 年購買一台機器設備，成本為$500,000，安裝費用為$50,000，運輸費用為$20,000。公司估計該設備的殘值為$70,000，耐用年限為 10 年，使用直線法計算折舊費用，則第一年的折舊費用應為多少？",{"id":56,"qno":57,"question":58,"chapter":20},"sec_sr_finance-115-2-012",12,"甲公司以現金方式銷售商品，存貨採永續盤存制，售價低於成本，則：",{"id":60,"qno":61,"question":62,"chapter":25},"sec_sr_finance-115-2-013",13,"甲公司持有一項按公允價值衡量且其變動計入其他綜合損益的股權投資，該投資的初始成本為$500,000。X2 年底公允價值為$550,000，X3 年底公允價值為$520,000。請問在 X3 年應認列多少其他綜合損益？",{"id":64,"qno":65,"question":66,"chapter":67},"sec_sr_finance-115-2-014",14,"偉鈞公司的總資產報酬率為 12%，淨利率為 6%，淨銷貨收入為$200,000，試問平均總資產為多少？(假設公司未舉債)","杜邦分析與綜合評估",{"id":69,"qno":70,"question":71,"chapter":67},"sec_sr_finance-115-2-015",15,"下列作法何者能使公司之權益報酬率(ROE)提高？(各作法為獨立情況)甲.降低營業費用率；乙.提高資產使用率；丙.降低負債利率",{"id":73,"qno":74,"question":75,"chapter":15},"sec_sr_finance-115-2-016",16,"假設其他一切不變，下列財務比率何者通常愈高愈佳？",{"id":77,"qno":78,"question":79,"chapter":30},"sec_sr_finance-115-2-017",17,"波特蘭公司從公開市場中買入該公司已發行之股票，這一交易在現金流量表中應列為：",{"id":81,"qno":82,"question":83,"chapter":25},"sec_sr_finance-115-2-018",18,"甲公司在 X1 年初以$600,000 購入一棟投資物業，採用公允價值模式進行後續計量。X3 年底公允價值為$650,000，X4 年底公允價值降至$620,000。該公司應在 X4 年財務報表中認列的損益為多少？",{"id":85,"qno":86,"question":87,"chapter":15},"sec_sr_finance-115-2-019",19,"大林公司去年度的銷貨毛利為 2,000 萬元，毛利率為 20%，稅前純益率為 10%，企業的所得稅率為 17%，該公司去年度的淨利為：",{"id":89,"qno":90,"question":91,"chapter":92},"sec_sr_finance-115-2-020",20,"永靖企業 X2 年 12 月 31 日普通股的市價為 36 元，該公司全年流通在外普通股共 100,000 股，每股面額 10 元，該公司當年度結帳前帳上權益總額為$2,800,000，本期淨利為$600,000，X2 年中曾支付 3 元的普通股股利，請問永靖企業當天的本益比為多少？","每股盈餘與市場評價比率",{"id":94,"qno":95,"question":96,"chapter":15},"sec_sr_finance-115-1-024",21,"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":98,"qno":99,"question":100,"chapter":101},"sec_sr_finance-115-2-022",22,"如果甲資產平均報酬率為 0.08，乙資產平均報酬率為 0.14，則投資組合包括甲與乙資產各50%，其組合平均報酬率為何？","財務預測、成長與企業評價",{"id":103,"qno":104,"question":105,"chapter":15},"sec_sr_finance-115-2-023",23,"在產品售價不變的情況下，若生產某商品的總固定成本與單位變動成本都下降，對其邊際貢獻率與損益兩平銷貨收入有何影響？",{"id":107,"qno":108,"question":109,"chapter":101},"sec_sr_finance-115-2-024",24,"有關生產機器設備的重置支出問題，其決策目標為何？",{"id":111,"qno":112,"question":113,"chapter":101},"sec_sr_finance-115-2-025",25,"下列何者會使得股票賣權(Put Option)的價值增加？",{"id":115,"qno":116,"question":117,"chapter":101},"sec_sr_finance-115-2-026",26,"若甲股票報酬率與乙股票報酬率之共變數為 0.5，則乙股票報酬率與甲股票報酬率之共變數為：",{"id":119,"qno":120,"question":121,"chapter":101},"sec_sr_finance-115-2-027",27,"下列何者不是資本預算的主要問題？",{"id":123,"qno":124,"question":125,"chapter":126},"sec_sr_finance-115-1-031",28,"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？","長期償債能力與財務結構分析",{"id":128,"qno":129,"question":130,"chapter":10},"sec_sr_finance-115-1-050",29,"根據 IFRS 3，廉價購買利益應如何處理？",{"id":132,"qno":133,"question":134,"chapter":10},"sec_sr_finance-115-2-030",30,"在分析財務報表時，債權人最終目的為：",{"id":136,"qno":137,"question":138,"chapter":10},"sec_sr_finance-115-1-002",31,"「公允價值層級」中的第三等級是指利用何者？",{"id":140,"qno":141,"question":142,"chapter":10},"sec_sr_finance-115-2-032",32,"若企業合併中的或有對價分類為金融負債，應如何處理後續的公允價值變動？",{"id":144,"qno":145,"question":146,"chapter":25},"sec_sr_finance-115-2-033",33,"雲林公司在 X1 年底進行金融資產的減損測試，該資產的帳面金額為$100,000，未來現金流量現值為$85,000，公允價值減去處分成本的價值為$80,000。試問：該公司應認列的減損損失為多少？",{"id":148,"qno":149,"question":150,"chapter":30},"sec_sr_finance-115-2-034",34,"西雅圖公司 X1 年度利息費用付現金額為$8,000，已知期末應付利息比期初增加$2,500，另有$1,000 應付公司債折價攤銷。假設無利息資本化情況，則西雅圖公司 X1 年度損益表中的利息費用金額為：",{"id":152,"qno":153,"question":154,"chapter":101},"sec_sr_finance-115-2-035",35,"一般而言，下列哪一項目和企業現金流量的預測最為密切？",{"id":156,"qno":157,"question":158,"chapter":92},"sec_sr_finance-115-2-036",36,"某企業每股面額為 X 元，今年宣布發放 X 元股票股利，下列敘述何者為真？",{"id":160,"qno":161,"question":162,"chapter":25},"sec_sr_finance-115-2-037",37,"甲公司於 X1 年初支付$800,000 購入一套系統，預計使用年限為 10 年，無殘值。若採用直線法折舊，但 X3 年改用雙倍餘額遞減法，則 X3 年的折舊費用為多少？",{"id":164,"qno":165,"question":166,"chapter":25},"sec_sr_finance-115-1-012",38,"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":168,"qno":169,"question":170,"chapter":15},"sec_sr_finance-115-2-039",39,"甲公司於 20X4 年期初存貨為$50,000，期末存貨為$0，會計人員誤將當年度進貨運費$100,000認列為銷貨運費，則此項錯誤對 20X4 年度損益造成的影響為何？(不考慮所得稅)",{"id":172,"qno":173,"question":174,"chapter":126},"sec_sr_finance-115-2-040",40,"金寶公司 X1 年度營業利益變動 18%，其營業槓桿度 1.6，財務槓桿度 2.8，則其每股盈餘變動多少？",{"id":176,"qno":177,"question":178,"chapter":101},"sec_sr_finance-115-2-041",41,"甲公司去年度的銷售金額$40,000,000，其毛利率為 40%，若今年度估計銷售金額將成長 10%，其它毛利率及成本費用數字均不變，則其稅後淨利率有何變化？",{"id":180,"qno":181,"question":182,"chapter":25},"sec_sr_finance-115-2-042",42,"下列敘述，何者正確？",{"id":184,"qno":185,"question":186,"chapter":92},"sec_sr_finance-115-2-043",43,"股本$1,000,000，股本溢價$400,000，法定盈餘公積$100,000，未分配盈餘$500,000，若股票有 15,000 股，則每股帳面金額？",{"id":188,"qno":189,"question":190,"chapter":92},"sec_sr_finance-115-2-044",44,"每股盈餘之計算公式為：",{"id":192,"qno":193,"question":194,"chapter":101},"sec_sr_finance-115-2-045",45,"某投資計畫每年產生稅後盈餘 2,000 萬元，其投資成本為 1 億元，年限為 10 年，無殘值，其會計報酬率為：",{"id":196,"qno":197,"question":198,"chapter":101},"sec_sr_finance-115-2-046",46,"年金(Annuity)是指：",{"id":200,"qno":201,"question":202,"chapter":101},"sec_sr_finance-115-2-047",47,"計算現金流量現值為能考慮各期的風險應從何項調整估計著手？",{"id":204,"qno":205,"question":206,"chapter":101},"sec_sr_finance-115-2-048",48,"投資計畫採還本法評估其可行性，下列何者為其缺點？",{"id":208,"qno":209,"question":210,"chapter":10},"sec_sr_finance-115-1-034",49,"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":212,"qno":213,"question":214,"chapter":10},"sec_sr_finance-115-2-050",50,"根據我國採用的 IFRS 10「合併財務報表」，母公司如何在合併財務報表中表達非控制權益？",1785904144484]