[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-114-3-047":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-114-3-047","114-3",47,"計算一項產品損益平衡的銷售單位數時，不需考慮下列哪一項目？",[13,14,15,16],"單位售價","單位變動成本","總固定成本","淨利率",3,"財務比率分析",1,"損益平衡點銷售量＝總固定成本÷單位邊際貢獻，而單位邊際貢獻＝單位售價－單位變動成本，因此計算時只需要單位售價(A)、單位變動成本(B)與總固定成本(C)三項。淨利率是損益的結果比率，並非求算損益兩平量的輸入項目，故選(D)為「不需考慮」者。要留意損益平衡點的定義是「營業利益等於零、淨利為零」之處，本身即隱含淨利為零，因此無須另外把淨利率放進公式，否則反而造成循環。熟悉邊際貢獻概念與此公式結構，是解答此類成本量利分析題的關鍵。","easy",[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-114-3-033","某公司預付三個月保險費，則：",33,{"id":40,"question":41,"qno":42},"sec_invest-114-3-043","舉債經營有利是指：",43,{"id":44,"question":45,"qno":46},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",44,1787293955983]