[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-fin_plan_tools-48-027":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"fin_plan_tools","理財規劃人員專業能力測驗——理財工具","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_tools-48-027","48",27,"基金經理人買賣操作有價證券如股票、債券等，所賺取的價差利潤稱為下列何者？",[13,14,15,16],"股利收入","資本利得","利息收益","資本損失",1,"共同基金","基金經理人買進有價證券後，趁股票、債券等市價上漲時賣出，靠買低賣高的價差所賺得的利潤，稱為資本利得，故選(B)。(A)股利收入是持有股票期間公司配發的股息；(C)利息收益是持有債券或存款期間依約定利率領取的孳息，這兩者都屬於持有期間的收益，並非買賣價差。(D)資本損失則是賣出價低於買進成本時產生的虧損，方向與獲利相反。分辨關鍵在於價差來自買賣操作、屬資本利得，而配息與孳息屬收益性質。","easy",[22,26,30,33,37,41],{"id":23,"question":24,"qno":25},"fin_plan_tools-46-002","在我國下列哪一種金融機構得公開募集債券型基金？",2,{"id":27,"question":28,"qno":29},"fin_plan_tools-46-026","目前銀行的信託部接受客戶申購基金，其與投信公司所簽訂的契約為下列何者？",26,{"id":31,"question":32,"qno":10},"fin_plan_tools-46-027","下列何項費用已反應在基金淨值上？",{"id":34,"question":35,"qno":36},"fin_plan_tools-46-028","指數股票型證券投資信託基金(ETF)，主要是由下列何種傳統基金演化而成？",28,{"id":38,"question":39,"qno":40},"fin_plan_tools-46-029","指數股票型證券投資信託基金(ETF)是在國內交易所上市交易，其所擔保發行之信託憑證為何？",29,{"id":42,"question":43,"qno":44},"fin_plan_tools-46-030","大明投資 B 基金 1,000 個單位數，淨值為 10 美元，另收手續費 1%。投資一年後，每單位配息 0.2 美元，淨值變為 10.5 美元。若將手續費成本列入計算，則其投資報酬率為何？（取最接近值）",30,1787293950595]