[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-115-1-030":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-115-1-030","115-1",30,"流動性指數愈高，表示：",[13,14,15,16],"流動比率愈高","應收帳款週轉率愈高","流動資產轉換成現金所需的時間愈長","選項(A)(B)(C)敘述皆正確",2,"財務比率分析",1,"流動性指數(Liquidity Index)是以各項流動資產轉換成現金所需的天數為權重加以計算的衡量工具,用來評估整體流動資產變現的速度。指數數值愈高,代表流動資產平均而言需要愈長的時間才能轉換為現金、變現速度愈慢、實際流動性愈差,故選(C)流動資產轉換成現金所需的時間愈長。此指數著眼於「變現時間」,與流動比率(流動資產÷流動負債)或應收帳款週轉率的高低並無必然的正向對應關係,故(A)、(B)未必成立;既然(A)(B)(C)並非同時正確,主張三者皆對的(D)自然也不成立,故均不選。","medium",[23,27,30,34,38,42],{"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":10},"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%？",{"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？",44,1787293956350]