[{"data":1,"prerenderedAt":33},["ShallowReactive",2],{"chapter-sitca_invest-c12":3},{"examName":4,"chapter":5,"questions":10},"投信投顧業務員資格測驗——證券投資與財務分析",{"name":6,"sort":7,"count":8,"slug":9},"現金流量分析",12,5,"c12",[11,16,21,25,29],{"id":12,"qno":13,"question":14,"session":15},"sitca_invest-114-3-033",33,"企業自建廠房於建造期間之資本化利息支出，在現金流量表中應如何分類?","114-3",{"id":17,"qno":18,"question":19,"session":20},"sitca_invest-115-1-028",28,"償還短期借款，應列為何種活動之現金流出？","115-1",{"id":22,"qno":23,"question":24,"session":20},"sitca_invest-115-1-029",29,"甲公司 X3 年出售土地獲得現金$360,000，出售設備獲得現金$400,000，發行普通股獲得現金$280,000，購買設備支付現金$210,000，支付現金股利$240,000，請問該公司 X3 年度投資活動現金流量為多少？",{"id":26,"qno":27,"question":28,"session":20},"sitca_invest-115-1-042",42,"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":30,"qno":31,"question":32,"session":20},"sitca_invest-115-1-050",50,"在數個投資方案中作選擇時，下列何者現金流量是非攸關的？",1784190277486]