[{"data":1,"prerenderedAt":217},["ShallowReactive",2],{"past-sitca_invest-115-1":3},{"examName":4,"questions":5},"投信投顧業務員資格測驗——證券投資與財務分析",[6,11,16,21,25,29,34,39,44,48,52,56,60,64,68,72,76,80,84,88,92,97,102,106,110,114,119,123,128,132,136,140,145,149,153,157,161,165,169,173,177,181,185,189,193,197,201,205,209,213],{"id":7,"qno":8,"question":9,"chapter":10},"sitca_invest-115-1-001",1,"下列有關公司債之敘述何者正確？","債券投資與評價",{"id":12,"qno":13,"question":14,"chapter":15},"sitca_invest-115-1-002",2,"以下敘述何者不正確？","風險與報酬",{"id":17,"qno":18,"question":19,"chapter":20},"sitca_invest-115-1-003",3,"有一投資組合過去 10 年的平均年報酬率為 12%，變異數為 25%，無風險利率為 4%，貝他係數為1.2，請試算其崔納指數為多少？","投資組合理論與資本資產訂價",{"id":22,"qno":23,"question":24,"chapter":10},"sitca_invest-115-1-004",4,"公債的風險較股份有限公司之公司債為低，是因為不存在哪一風險？",{"id":26,"qno":27,"question":28,"chapter":10},"sitca_invest-115-1-005",5,"有關分割債券特性的描述，下列何者正確？甲.無再投資風險；乙.存續期間小於到期年限；丙.分割債券的凸性(Convexity)較附息債券大",{"id":30,"qno":31,"question":32,"chapter":33},"sitca_invest-115-1-006",6,"某公司今年每股發放股利 2 元，在股利零成長的假設下，已知投資人的必要報酬率為 10%，則每股普通股的預期價值為：","股票評價與基本分析",{"id":35,"qno":36,"question":37,"chapter":38},"sitca_invest-115-1-007",7,"某股票在除權交易日前一天收盤價為 100 元，若盈餘轉增資配股率 15%，資本公積轉增資配股率10%，則除權參考價為：","投資概論與證券市場",{"id":40,"qno":41,"question":42,"chapter":43},"sitca_invest-115-1-008",8,"在 MACD 中，計算需求指數（Demand Index，簡稱 DI），公式為 DI＝(H＋L＋2×C)÷4，其中 H 為最高價，L 為最低價，C 為收盤價。實務上可以下列何價格代替 DI 值？","技術分析",{"id":45,"qno":46,"question":47,"chapter":33},"sitca_invest-115-1-009",9,"甲公司資產負債表中，有 650 萬元之資產，350 萬元之負債，假設甲公司股票流通在外股數為 10 萬股，且目前股票市價為 90 元，請問該公司股票之市價淨值比為：",{"id":49,"qno":50,"question":51,"chapter":20},"sitca_invest-115-1-010",10,"在資本資產模式(CAPM)下，何者正確？甲.股票風險用 β 來衡量；乙.多樣化分散風險不影響投資組合的非系統風險；丙.投資人最終持有之投資組合是落於資本市場線；丁.投資人最終只持有無風險投資組合",{"id":53,"qno":54,"question":55,"chapter":20},"sitca_invest-115-1-011",11,"已知某公司股票的 β 是 1.2，市場預期報酬率是 8%，銀行一年期定存利率是 3%，試問：該股票的風險貼水(risk premium)是多少？",{"id":57,"qno":58,"question":59,"chapter":20},"sitca_invest-115-1-012",12,"某投資組合之報酬率為 10%，報酬率標準差為 30%，β 係數為 1.25，若無風險利率為 2%，請問其夏普(Sharpe)指標為何？",{"id":61,"qno":62,"question":63,"chapter":10},"sitca_invest-115-1-013",13,"當經濟景氣開始衰退，且利率有下跌趨勢時，投資人應投資下列何種市場較佳？",{"id":65,"qno":66,"question":67,"chapter":38},"sitca_invest-115-1-014",14,"小何使用 6 萬美元的自有資金，並借入額外的 50 萬歐元，借 1 個月的歐元要支付 0.5%的月利率，而將資金投資於澳幣能夠獲得 1%的月報酬。假設澳幣的即期匯率目前為 0.6 美元，而 1 歐元目前價值 1.2 美元。若匯率在下一個月沒有變化，試問小何進行此利差交易(Carry Trade)的月報酬為：",{"id":69,"qno":70,"question":71,"chapter":10},"sitca_invest-115-1-015",15,"哪些債券條款可在利率上漲時保護投資人？甲.浮動利率債券；乙.可轉換公司債；丙.可贖回公司債；丁.可賣回公司債",{"id":73,"qno":74,"question":75,"chapter":10},"sitca_invest-115-1-016",16,"在債券投資時，存續期間(Duration)愈大，則利率變動影響債券價格的程度？",{"id":77,"qno":78,"question":79,"chapter":33},"sitca_invest-115-1-017",17,"甲公司每年固定配發現金股利 4 元，不配發股票股利，其股票必要報酬率為 10%，若其貝它係數為1.1，在零成長之股利折現模式下，其股價應為：",{"id":81,"qno":82,"question":83,"chapter":43},"sitca_invest-115-1-018",18,"KD 分析中，對 K 值的描述何者「正確」？",{"id":85,"qno":86,"question":87,"chapter":20},"sitca_invest-115-1-019",19,"貝它(Beta)係數為負的證券最能：",{"id":89,"qno":90,"question":91,"chapter":20},"sitca_invest-115-1-020",20,"套利定價理論(APT)是根據下列何種觀念？",{"id":93,"qno":94,"question":95,"chapter":96},"sitca_invest-115-1-021",21,"某投資人在前一季的期貨交易中連續虧損，之後對任何高風險投資都變得極度謹慎，甚至連報酬穩定的商品也不敢投入。這種在經歷損失後對風險產生過度畏懼的行為，最能以哪一種行為財務理論解釋？","效率市場假說",{"id":98,"qno":99,"question":100,"chapter":101},"sitca_invest-115-1-022",22,"假設蓮花公司股價收盤為 38 元，其認購權證的價格為 6.4 元，行使比率為 1.2，則隔一交易日蓮花公司認購權證的最大漲幅為：","衍生性金融商品(期貨與選擇權)",{"id":103,"qno":104,"question":105,"chapter":20},"sitca_invest-115-1-023",23,"有關資本市場線（CML）與證券市場線（SML）之敘述何者正確？",{"id":107,"qno":108,"question":109,"chapter":33},"sitca_invest-115-1-024",24,"公司執行高股票股利政策時，可能會造成怎樣的影響？",{"id":111,"qno":112,"question":113,"chapter":15},"sitca_invest-115-1-025",25,"一般而言，投資債券型基金可預期獲得：",{"id":115,"qno":116,"question":117,"chapter":118},"sitca_invest-115-1-026",26,"「公允價值層級」中的第三等級是指利用何者？","財務報表",{"id":120,"qno":121,"question":122,"chapter":118},"sitca_invest-115-1-027",27,"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":124,"qno":125,"question":126,"chapter":127},"sitca_invest-115-1-028",28,"償還短期借款，應列為何種活動之現金流出？","現金流量分析",{"id":129,"qno":130,"question":131,"chapter":127},"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":133,"qno":134,"question":135,"chapter":118},"sitca_invest-115-1-030",30,"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":137,"qno":138,"question":139,"chapter":118},"sitca_invest-115-1-031",31,"甲公司於 20X1 年 1 月 1 日簽訂一份 5 年期的設備租賃合約，每年租金為$50,000，於每年年底支付。租賃開始日，租賃負債的現值為$200,000。根據 IFRS16，甲公司在 20X1 年 12 月 31 日的財務報表中應如何處理該租賃？",{"id":141,"qno":142,"question":143,"chapter":144},"sitca_invest-115-1-032",32,"南投公司會計人員年底遺漏一項平價發行長期應付公司債應計利息之調整分錄，試問南投公司若未補做調整分錄，則下列對該公司當度年財務比率的敘述何者正確？","財務比率分析",{"id":146,"qno":147,"question":148,"chapter":118},"sitca_invest-115-1-033",33,"企業買回流通在外股票並再發行，如果買回價高於再發行價，下列何者帳面金額會下降？",{"id":150,"qno":151,"question":152,"chapter":144},"sitca_invest-115-1-034",34,"某公司去年度淨進貨 200 萬元，進貨運費 60 萬元，期末存貨比期初存貨多出 50 萬元，該公司的銷貨毛利為銷貨的 25%，營業費用有 20 萬元，問去年度該公司的銷貨收入為多少？",{"id":154,"qno":155,"question":156,"chapter":118},"sitca_invest-115-1-035",35,"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":158,"qno":159,"question":160,"chapter":118},"sitca_invest-115-1-036",36,"有關公司宣告並發放股票股利和股票分割之敘述，以下何種正確？",{"id":162,"qno":163,"question":164,"chapter":118},"sitca_invest-115-1-037",37,"下列何者預測準確性可能較高？甲.營業損益；乙.稅前損益；丙.稅後淨利",{"id":166,"qno":167,"question":168,"chapter":118},"sitca_invest-115-1-038",38,"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":170,"qno":171,"question":172,"chapter":118},"sitca_invest-115-1-039",39,"根據我國 IFRS3「企業合併」，當收購方取得被收購方的全部股份時，收購方應如何認列商譽？",{"id":174,"qno":175,"question":176,"chapter":118},"sitca_invest-115-1-040",40,"下列哪一種損益不會在「其他綜合損益」中列示？",{"id":178,"qno":179,"question":180,"chapter":118},"sitca_invest-115-1-041",41,"甲公司期末盤點存貨時，並未將寄銷於乙公司的存貨列入，下列何者正確？",{"id":182,"qno":183,"question":184,"chapter":127},"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":186,"qno":187,"question":188,"chapter":118},"sitca_invest-115-1-043",43,"可轉換公司債提前清償所產生之損益應列為：",{"id":190,"qno":191,"question":192,"chapter":118},"sitca_invest-115-1-044",44,"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":194,"qno":195,"question":196,"chapter":144},"sitca_invest-115-1-045",45,"滋賀公司辦理資產重估增值，將對下列比率產生何種影響？",{"id":198,"qno":199,"question":200,"chapter":144},"sitca_invest-115-1-046",46,"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":202,"qno":203,"question":204,"chapter":118},"sitca_invest-115-1-047",47,"下列哪一項列在銷管費用當中？",{"id":206,"qno":207,"question":208,"chapter":144},"sitca_invest-115-1-048",48,"計算基本每股盈餘之分子時，下列項目何者是無論公司當期是否宣告發放股利，都必須自本期純益減除者？",{"id":210,"qno":211,"question":212,"chapter":144},"sitca_invest-115-1-049",49,"甲公司 X1 年底有關資料如下：10%累積特別股，每股面額$10；總面額$900,000；普通股，每股面額$10；總面額$1,000,000；稅前淨利$600,000；所得稅率 25%。若甲公司當年度流通在外股數無變動，則每股盈餘為多少？",{"id":214,"qno":215,"question":216,"chapter":127},"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？",1784190277512]