[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_prac-48-007":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"fin_plan_prac","理財規劃人員專業能力測驗——理財規劃實務","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"fin_plan_prac-48-007","48",7,"在編製家庭收支儲蓄表時，下列何項屬於非消費支出？",[13,14,15,16],"房租水電支出","利息支出","醫療保健支出","食品飲料支出",1,"家庭財務報表的編製與分析","家庭收支儲蓄表中的支出可分為消費性支出與非消費性支出。非消費支出指非用於日常生活消費的支出，例如利息支出、稅捐、社會保險費等，故(B)利息支出屬非消費支出，為正解。(A)房租水電、(C)醫療保健、(D)食品飲料均屬維持日常生活所需的消費性支出，並非題目所問的非消費支出。此題重點在於辨識消費與非消費的分界：凡屬償債利息、賦稅等非生活享用性質的支出，即歸類為非消費支出。","easy",[22,26,30,33,37,41],{"id":23,"question":24,"qno":25},"fin_plan_prac-46-002","高君新居落成，購買一張價值兩萬元的新床，在家庭財務報表上應如何呈現才算正確？ a.自用資產b.生息資產 c.現金流量表的變動支出 d.現金流量表的固定支出",2,{"id":27,"question":28,"qno":29},"fin_plan_prac-46-006","大華有生息資產 100 萬元，總資產 1,000 萬元，房貸 400 萬元，則生息資產權數為多少？",6,{"id":31,"question":32,"qno":10},"fin_plan_prac-46-007","有關家庭財務比率之分析，下列敘述何者錯誤？",{"id":34,"question":35,"qno":36},"fin_plan_prac-46-008","編製家庭財務報表，下列何者是流量的觀念？",8,{"id":38,"question":39,"qno":40},"fin_plan_prac-46-009","如以現金繳死會會款 3.5 萬元，其中會款本金 3 萬元，利息 0.5 萬元，則在編製家庭收支儲蓄表時，其列為費用支出項目為多少？",9,{"id":42,"question":43,"qno":44},"fin_plan_prac-46-016","王先生王太太年收入 170 萬元，支出 130 萬元，生息資產 140 萬元，有房屋價值 300 萬元，貸款 7 成，房貸利率 6%，當年度投資報酬率為 5%，其淨值增加多少？",16,1787293952529]