[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-114-3-041":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"sec_invest","證券商業務員資格測驗——證券投資與財務分析","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_invest-114-3-041","114-3",41,"大華公司以面額$250,000、一年期之不附息票據購得機器設備乙台（現金價$225,000），另支付運費$3,200、安裝費$8,500、三年期火險保費$2,400，請問該機器設備入帳成本為何？",[13,14,15,16],"$239,100","$236,700","$261,700","$264,100",1,"財務報表","設備入帳成本＝使其達可用狀態前一切必要且合理的支出。不附息票據購買者應以「現金價」$225,000入帳(面額250,000與現金價之差額25,000屬利息費用,按期認列);運費$3,200與安裝費$8,500為必要成本應資本化;三年期火險保費$2,400係取得後的營運支出,應列預付費用分期攤銷,不得資本化。故成本＝225,000＋3,200＋8,500＝$236,700,選(B)。(A)$239,100誤將火險保費一併資本化;(C)$261,700誤用票據面額;(D)$264,100則兩項錯誤兼具。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sec_invest-114-3-026","「相同企業不同期間或不同企業相同期間的類似資訊能夠互相比較對資訊使用者才有意義」，係指會計資訊的品質特性之：",26,{"id":27,"question":28,"qno":29},"sec_invest-114-3-028","「財務報導與交易事項完全一致或吻合」是財務資訊的哪一項品質特性？",28,{"id":31,"question":32,"qno":33},"sec_invest-114-3-032","下列何者為約當現金：",32,{"id":35,"question":36,"qno":37},"sec_invest-114-3-034","賒銷$1,000 並代顧客支付運費$40，付款條件 2\u002F10，n\u002F30，若顧客於 10 天內將貨款與運費一併支付，則應收現金若干？",34,{"id":39,"question":40,"qno":41},"sec_invest-114-3-035","大埔公司因推出新一代產品，故而造成一批庫存商品價格下跌（原售價$1,350,000、成本$975,00 0）。若將此庫存商品進行改良，估計花費成本$112,500 後，即可依原價之七五折出售，請問：該批庫存商品應認列的跌價損失為多少？",35,{"id":43,"question":44,"qno":45},"sec_invest-114-3-037","海端公司以其面額$10，市價$45 之普通股 100,000 股交換土地，土地經不動產仲介公司鑑價$3,600,000，此交易將使其資本公積增加：",37,1787293955892]