[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-fin_plan_prac-47-006":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"fin_plan_prac","理財規劃人員專業能力測驗——理財規劃實務","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"fin_plan_prac-47-006","47",6,"如果借入利率 8％的小額信用貸款來償還 18％的信用卡負債，此種理財行為會造成個人資產負債表上如何變化？",[13,14,15,16],"資產增加負債減少","資產負債同時減少","負債減少淨值增加","負債總額不變",3,"理財規劃的計算基礎",1,"資產負債表恆等式為資產＝負債＋淨值。以8％信貸償還18％卡債，只是把一筆負債換成另一筆負債，借入的現金隨即用於清償舊債，資產與淨值皆未變動，負債總額仍維持原數，故（D）負債總額不變為正解。此舉真正的效益在於降低利息費用、改善現金流量與未來淨值累積速度，但那反映在往後的損益，而非交易當下的資產負債表結構。（A）資產增加負債減少、（B）資產負債同時減少、（C）負債減少淨值增加，皆誤把「換債降息」當成即時償還而減少負債，與借新還舊同額對沖的事實不符，故不選。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"fin_plan_prac-46-017","有關貨幣時間價值的運用，下列敘述何者錯誤？",17,{"id":28,"question":29,"qno":30},"fin_plan_prac-46-020","當保費採「期初」年金年繳 7 萬元，期間 15 年，在報酬率 7%下，如改採躉繳方式繳納，其金額為何？",20,{"id":32,"question":33,"qno":34},"fin_plan_prac-46-039","小郭現有資金 100 萬元，其收入扣除開銷後每年結餘 50 萬元，若希望 20 年後能達到 2,000 萬元之理財目標，而將現有資金及每年之結餘均持續存入定期存款（按年複利，年利率 4%），期間 20 年，則屆時其資金缺口為何？（取最接近值）",39,{"id":36,"question":37,"qno":38},"fin_plan_prac-47-011","張先生投資經營一家餐廳，總共投資新台幣 1,000 萬元，其中固定資產投資（含裝潢）為 800 萬元，動產加計其他投資為 200 萬元，預計未來每月總收入 20 萬元，總開銷 10 萬元，則回收期間至少為下列何者恰可收回原投資金額？",11,{"id":40,"question":41,"qno":42},"fin_plan_prac-47-016","有關複利現值係數與複利終值係數，下列敘述何者正確？",16,{"id":44,"question":45,"qno":26},"fin_plan_prac-47-017","某甲投資股票，第一年股價由投資時的$120 漲到$170，第二年股價由$170 跌到$120，假設無股利之發放，下列何者能合理評估平均年報酬率？",1787293951831]