[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_invest-114-3-036":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","c12",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_invest-114-3-036","114-3",36,"雲林公司出售以持有供交易為目的之投資所產生之現金流量，屬於：",[13,14,15,16],"營業活動","投資活動","籌資活動","現金與約當現金之轉換",0,"現金流量分析",1,"持有供交易為目的之投資屬於短期買賣性質的金融資產,企業以賺取短期買賣價差為目的頻繁進出,其買賣所產生的現金流量在現金流量表中歸類為營業活動,故選(A)。(B)投資活動指的是長期性資產(如不動產、廠房設備或長期投資)的取得與處分,持有供交易之投資因非長期持有故不歸此類;(C)籌資活動涉及與股東(發行股票、發放股利)及債權人(借款、還款)之間的資金往來,與本題無關;(D)此交易是買賣投資而非現金與約當現金之間的移轉,故皆不選。","easy",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"sec_invest-115-1-033","下列何者是財務報表中「現金及約當現金」的例子？",34,{"id":28,"question":29,"qno":30},"sec_invest-115-1-035","現金流量比率為：",35,{"id":32,"question":33,"qno":10},"sec_invest-115-1-036","不影響現金流量之投資籌資活動宜揭露於何處？",{"id":35,"question":36,"qno":37},"sec_invest-115-2-031","對債權人而言，公司下列何項決策讓債權人認為相對有利？",31,{"id":39,"question":40,"qno":41},"sec_invest-115-2-032","台中公司將應收帳款出售：",32,{"id":43,"question":44,"qno":10},"sec_invest-115-2-036","企業出售無形資產所得的收入，應列為現金流量表上的哪一個項目？",1787293955857]