[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-futures_prac-114-3-026":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"futures_prac","期貨商業務員資格測驗——期貨交易理論與實務","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"futures_prac-114-3-026","114-3",26,"期貨商在計算客戶保證金淨值時，下列何者不應計入？",[13,14,15,16],"客戶存入之保證金","平倉損益","未平倉損益","當客戶超額損失時之期貨商墊款",3,"臺灣期貨交易所期貨交易實務",1,"客戶保證金淨值代表客戶在期貨商帳上真正屬於自己的權益，其計算為存入保證金加計已實現的平倉損益、再加計尚未了結部位的未平倉損益。當客戶發生超額損失、帳戶權益不足，期貨商代為墊付的款項是期貨商自己的資金,屬於客戶對期貨商的負債,並非客戶自有權益，因此不應計入保證金淨值，故(D)正確。(A)客戶存入的保證金是最基本的權益來源，(B)平倉損益是已實現的損益、(C)未平倉損益是部位按市價評估的浮動損益，這三者都是構成客戶權益的正常組成，均應納入淨值計算，因此不選。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"futures_prac-114-3-019","期貨契約價差部位組合保證金之適用對象包括下列何者？",19,{"id":28,"question":29,"qno":30},"futures_prac-114-3-020","下列有關期貨契約價差部位組合保證金計收作業之敘述，何者正確？",20,{"id":32,"question":33,"qno":34},"futures_prac-114-3-021","期交所 2024 年 1 月推出客製化小型臺指期貨，下列敘述何者有誤？",21,{"id":36,"question":37,"qno":38},"futures_prac-114-3-022","臺灣期貨交易所對結算會員，應於何時結算其權益？",22,{"id":40,"question":41,"qno":42},"futures_prac-114-3-023","期貨商之調整後淨資本額不得低於下列何者？",23,{"id":44,"question":45,"qno":46},"futures_prac-114-3-024","以下哪一種情況下，期貨商應立即停止收受委託人委託？",24,1787293965697]