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80%，則轉換價格是多少？","債券投資與評價",{"id":35,"qno":36,"question":37,"chapter":33},"sitca_invest-115-2-007",7,"若其他條件不變，下列有關債券存續期間(Duration)的敘述何者「不正確」？",{"id":39,"qno":40,"question":41,"chapter":42},"sitca_invest-115-2-008",8,"投資人承作 20 天期附買回交易，利率為 1%，成交金額 1,000,000 元，扣繳稅率為 10%，則 20天後附條件交易到期金額為：","貨幣時間價值與利率",{"id":44,"qno":45,"question":46,"chapter":47},"sitca_invest-115-1-006",9,"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":49,"qno":50,"question":51,"chapter":52},"sitca_invest-115-2-010",10,"何者「不是」艾略特(Elliott)波浪理論的專有基本原理？","技術分析",{"id":54,"qno":55,"question":56,"chapter":52},"sitca_invest-115-2-011",11,"在乖離率(BIAS)中，股市常暴漲暴跌時，下列何者「正確」？",{"id":58,"qno":59,"question":60,"chapter":52},"sitca_invest-115-2-012",12,"當股價完成上升三角形整理後，通常會：",{"id":62,"qno":63,"question":64,"chapter":10},"sitca_invest-115-2-013",13,"K 公司的流動比率為 1，若以現金付掉應付帳款後，請問流動比率的變化為？",{"id":66,"qno":67,"question":68,"chapter":47},"sitca_invest-115-2-014",14,"一般而言，發布未預期的物價大幅上漲，股價將：",{"id":70,"qno":71,"question":72,"chapter":47},"sitca_invest-115-2-015",15,"所謂總體經濟分析，「不」包括下列哪項？",{"id":74,"qno":75,"question":76,"chapter":47},"sitca_invest-115-1-024",16,"公司執行高股票股利政策時，可能會造成怎樣的影響？",{"id":78,"qno":79,"question":80,"chapter":47},"sitca_invest-115-2-017",17,"若某公司今年每股稅前盈餘是 10 元，公司所得稅率是 25%，該公司無特別股，已知該公司盈餘保留比率是 30%，則該公司股票今年每股可配多少元現金股利？",{"id":82,"qno":83,"question":84,"chapter":85},"sitca_invest-115-2-018",18,"當 X 證券之貝它(Beta)係數愈大，則其系統風險：","投資組合理論與資本資產訂價",{"id":87,"qno":88,"question":89,"chapter":90},"sitca_invest-115-2-019",19,"有關動能投資策略(Momentum Investment Strategy)與反向投資策略(Contrarian Investment Strategy)之敘述，何者「正確」？甲.買賣策略相同；乙.均假設市場不具效率；丙.均強調基本分析","效率市場假說",{"id":92,"qno":93,"question":94,"chapter":85},"sitca_invest-115-2-020",20,"所有風險相同而期望報酬率最高，且期望報酬率相同而風險最低之投資組合構成的集合稱為：",{"id":96,"qno":97,"question":98,"chapter":85},"sitca_invest-115-2-021",21,"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":100,"qno":101,"question":102,"chapter":15},"sitca_invest-115-2-022",22,"共同基金經理人採取由下而上(Bottom-Up)管理方式，認為基金的超額報酬主要來自於：",{"id":104,"qno":105,"question":106,"chapter":85},"sitca_invest-115-1-012",23,"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":108,"qno":109,"question":110,"chapter":111},"sitca_invest-115-2-024",24,"某甲買進一口履約價為 50 元之聯電賣權，並賣出一口履約價為 39 元之聯電賣權，則某甲應繳交保證金為：","衍生性金融商品(期貨與選擇權)",{"id":113,"qno":114,"question":115,"chapter":111},"sitca_invest-115-2-025",25,"假設目前臺灣證券交易所股價指數小型期貨(MTX)為 6,500 點，則其一口契約價值為新臺幣：",{"id":117,"qno":118,"question":119,"chapter":120},"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":122,"qno":123,"question":124,"chapter":120},"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":126,"qno":127,"question":128,"chapter":10},"sitca_invest-115-2-028",28,"奔騰公司於 X1 年第一季季末宣告現金股利，則該季之下列比率將受到何種影響？",{"id":130,"qno":131,"question":132,"chapter":133},"sitca_invest-115-2-029",29,"四方公司將一部新機器的報稅折舊方法由直線法改為年數合計法，但會計帳上未改變方法，則在剛開始折舊時：","現金流量分析",{"id":135,"qno":136,"question":137,"chapter":10},"sitca_invest-115-2-030",30,"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":139,"qno":140,"question":141,"chapter":120},"sitca_invest-115-2-031",31,"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":143,"qno":144,"question":145,"chapter":10},"sitca_invest-115-2-032",32,"長期資金對不動產、廠房及設備之比率應為如何較為穩健？",{"id":147,"qno":148,"question":149,"chapter":120},"sitca_invest-115-2-033",33,"將於一年內發放的應付股票股利與應付現金股利在財務報表中應如何處理？",{"id":151,"qno":152,"question":153,"chapter":10},"sitca_invest-115-2-034",34,"某企業今年度的銷貨收入為 300 萬元，變動成本為 180 萬元，固定成本為 90 萬元，預估明年度固定成本為 120 萬元，邊際貢獻率不變，但企業希望明年度的淨利能達 50 萬元，請問其目標銷貨收入成長率應為多少？",{"id":155,"qno":156,"question":157,"chapter":120},"sitca_invest-115-2-035",35,"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":159,"qno":160,"question":161,"chapter":42},"sitca_invest-115-2-036",36,"如果經理人員要深入瞭解屬下所提出淨現值為正的投資計畫，則最應：",{"id":163,"qno":164,"question":165,"chapter":47},"sitca_invest-115-2-037",37,"公司的價值等於：",{"id":167,"qno":168,"question":169,"chapter":42},"sitca_invest-115-2-038",38,"在作資本預算決策時，攸關的稅率應為：",{"id":171,"qno":172,"question":173,"chapter":120},"sitca_invest-115-2-039",39,"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":175,"qno":176,"question":177,"chapter":120},"sitca_invest-115-2-040",40,"甲公司出售機器設備予乙公司，銷售價格為$100,000，銷售合約規定 X1 年 1 月 15 日甲公司須交付機器設備，惟甲公司需至 X1 年 2 月 1 日才具收取款項的權利。下列敘述何者正確？",{"id":179,"qno":180,"question":181,"chapter":133},"sitca_invest-115-2-041",41,"丹佛公司(非建築業)本年度淨利頗佳，惟營業活動之現金流量卻為負值，其可能原因為：",{"id":183,"qno":184,"question":185,"chapter":47},"sitca_invest-115-2-042",42,"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":187,"qno":188,"question":189,"chapter":120},"sitca_invest-115-2-043",43,"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":191,"qno":192,"question":193,"chapter":120},"sitca_invest-115-1-030",44,"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":195,"qno":196,"question":197,"chapter":120},"sitca_invest-115-2-045",45,"企業提列應收帳款預期信用損失應歸類於：",{"id":199,"qno":200,"question":201,"chapter":10},"sitca_invest-115-2-046",46,"大大公司 20X3 年 1 月 1 日流通在外普通股有 100,000 股，3 月 1 日發放股票股利 20,000 股，9月 1 日增資發行新股 30,000 股，20X3 年稅後純益為$1,860,000，則 20X3 年普通股每股盈餘為：",{"id":203,"qno":204,"question":205,"chapter":10},"sitca_invest-115-1-049",47,"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":207,"qno":208,"question":209,"chapter":42},"sitca_invest-115-2-048",48,"關於投資計畫投資成本之決定，下列何者不正確？",{"id":211,"qno":212,"question":213,"chapter":42},"sitca_invest-115-2-049",49,"下列何者是在學理上採用租賃較佳的理由？",{"id":215,"qno":216,"question":217,"chapter":120},"sitca_invest-115-1-039",50,"根據我國 IFRS 3「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？",1785904154274]