[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-114-3-027":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sec_invest","證券商業務員資格測驗——證券投資與財務分析","c11",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_invest-114-3-027","114-3",27,"從短期債權人的角度來看，下列何者最沒有意義？",[13,14,15,16],"應收帳款週轉率","營運資金金額","速動比率","應付帳款占流動負債之比率",3,"財務比率分析",1,"短期債權人最關心的是公司短期償債能力與資產變現能力,能否在短期內順利收回債權。(D)應付帳款占流動負債之比率只反映流動負債的內部組成結構,並不能衡量公司償還短期債務的能力,對短期債權人而言最沒有意義,故選(D)。(A)應收帳款週轉率反映收帳與變現速度;(B)營運資金(流動資產減流動負債)金額顯示短期償債的緩衝;(C)速動比率排除存貨後衡量立即償債能力,這三項都直接關係到公司的流動性與短期償債力,對短期債權人具參考價值,故不選。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_invest-114-3-030","瑞芳公司在共同比財務分析中，若比較基礎為資產負債表者，應以何項目作為 100%？",30,{"id":28,"question":29,"qno":30},"sec_invest-114-3-031","冬山公司之流動比率 2.5，營運資金淨額$120,000，則其流動資產為何？",31,{"id":32,"question":33,"qno":34},"sec_invest-114-3-033","某公司預付三個月保險費，則：",33,{"id":36,"question":37,"qno":38},"sec_invest-114-3-043","舉債經營有利是指：",43,{"id":40,"question":41,"qno":42},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",44,{"id":44,"question":45,"qno":46},"sec_invest-114-3-045","應付公司債轉換為普通股，將使普通股權益報酬率：",45,1787293955758]