[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-115-1-028":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-115-1-028","115-1",28,"台北公司期初存貨餘額$80,000，期末存貨餘額$100,000，平均存貨銷售天數為 40 天(一年 360 天)，則銷貨成本為：",[13,14,15,16],"$1,620,000","$720,000","$900,000","$810,000",3,"財務比率分析",1,"由平均存貨銷售天數回推:存貨週轉率＝360÷平均銷售天數＝360÷40＝9次;平均存貨＝(期初80,000＋期末100,000)÷2＝$90,000;銷貨成本＝存貨週轉率×平均存貨＝9×90,000＝$810,000,故選(D)。關鍵在分母必須用「平均存貨」而非單一時點餘額:(C)$900,000係誤以期末存貨100,000×9;(B)$720,000係誤以期初存貨80,000×9;(A)$1,620,000則是將期初與期末相加(180,000)卻未除以2所致。","medium",[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？",44,1787293956326]