[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_invest-115-1-027":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-115-1-027","115-1",27,"下列哪一項財務比率分析最能衡量企業之經營能力？",[13,14,15,16],"流動比率","利息保障倍數","不動產、廠房及設備週轉率","長期資金占不動產、廠房及設備比率",2,"財務比率分析","企業的經營能力(又稱資產運用效率或活動力),衡量的是公司運用各項資產創造銷貨收入的效率,主要以各類「週轉率」指標表達,如存貨週轉率、應收帳款週轉率、固定資產週轉率等。四個選項中,不動產、廠房及設備週轉率(銷貨淨額÷不動產廠房及設備)正是反映固定資產產生營業收入的效率,最能衡量經營能力,故選(C)。(A)流動比率屬短期償債(流動性)能力指標;(B)利息保障倍數衡量支付利息的能力,屬償債能力;(D)長期資金占不動產廠房及設備比率屬財務結構(資本適足)指標,三者皆非衡量資產運用效率,故不選。","medium",[22,25,29,33,37,41],{"id":23,"question":24,"qno":10},"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？",{"id":26,"question":27,"qno":28},"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":30,"question":31,"qno":32},"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":34,"question":35,"qno":36},"sec_invest-114-3-033","某公司預付三個月保險費，則：",33,{"id":38,"question":39,"qno":40},"sec_invest-114-3-043","舉債經營有利是指：",43,{"id":42,"question":43,"qno":44},"sec_invest-114-3-044","下列何者無法使總資產報酬率提高？",44,1787293956319]