[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-114-3-033":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-114-3-033","114-3",33,"某公司預付三個月保險費，則：",[13,14,15,16],"流動比率上升","速動比率上升","存貨週轉率下降","選項(A)(B)(C)皆非",3,"財務比率分析",1,"預付三個月保險費屬於流動資產。以現金支付時,現金(流動資產)減少、預付費用(流動資產)增加,兩者一減一增使流動資產總額不變,故流動比率維持不變、(A)上升錯誤。預付費用並非速動資產,而付出的現金屬速動資產,速動資產因而減少,速動比率是下降而非上升、(B)錯誤。此交易只涉及流動資產項目間的移轉,與存貨無關,存貨與銷貨成本都不變,存貨週轉率不受影響、(C)下降錯誤。三項敘述皆不成立,故選(D)選項(A)(B)(C)皆非。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_invest-114-3-027","從短期債權人的角度來看，下列何者最沒有意義？",27,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":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：",45,1787293955833]