[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_prac-48-020":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","c6",{"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-48-020","48",20,"小李原有本金 50 萬元，另信用貸款 200 萬元，全部投資於某金融商品，倘貸款年利率 5%，年投資報酬率為 10%，則一年後其淨值投資報酬率為何？",[13,14,15,16],"20%","30%","50%","70%",1,"理財規劃的計算基礎","本題考驗以財務槓桿放大自有資金報酬的計算。淨值投資報酬率是以自有本金為分母，衡量扣除借款成本後真正歸屬於自己的報酬率。小李總投入資金為本金五十萬加信用貸款二百萬，合計二百五十萬元，全數投資於年報酬率百分之十的商品，一年後投資總收益為二百五十萬乘以百分之十等於二十五萬元。但貸款二百萬須負擔百分之五的年利率，利息成本為二百萬乘以百分之五等於十萬元，須自收益中扣除，因此實際淨賺為二十五萬減十萬等於十五萬元。淨值報酬率即以淨賺十五萬除以自有本金五十萬，等於百分之三十，故選 (B)。其餘選項或未扣除利息成本、或誤以總投入二百五十萬為分母，皆會算錯，關鍵在於分子扣息、分母只計自有本金。","medium",[22,26,29,33,37,41],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":10},"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？",{"id":30,"question":31,"qno":32},"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":34,"question":35,"qno":36},"fin_plan_prac-47-006","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？",6,{"id":38,"question":39,"qno":40},"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":42,"question":43,"qno":44},"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？",16,1787293952706]