[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-114-3-046":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","c11",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_invest-114-3-046","114-3",46,"股利支付率愈低，表示企業之保留盈餘增加愈：",[13,14,15,16],"少","多","不一定","沒有影響",1,"財務比率分析","股利支付率＝每股股利÷每股盈餘，代表盈餘中以股利形式發放給股東的比例；其互補概念為保留比率，即一減股利支付率。當股利支付率愈低，表示公司把愈高比例的盈餘保留在企業內部而不發放，因此當期增添的保留盈餘就愈多，選(B)。(A)方向恰好相反；(C)在盈餘為正、支付率確定的前提下答案是明確的，並非不一定；(D)保留盈餘多寡與股利政策直接相關，說沒有影響也不正確。保留盈餘的累積將影響公司再投資與自我融資能力，是股利政策的核心。","easy",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"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":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"sec_invest-114-3-033","某公司預付三個月保險費，則：",33,{"id":39,"question":40,"qno":41},"sec_invest-114-3-043","舉債經營有利是指：",43,{"id":43,"question":44,"qno":45},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",44,1787293955966]