[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_invest-115-1-031":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-115-1-031","115-1",31,"酸性測驗比率係指：",[13,14,15,16],"流動資產／流動負債","速動資產／流動負債","現金及約當現金／流動負債","存貨／流動負債",1,"財務比率分析","酸性測驗比率即速動比率，是較流動比率更嚴格的短期償債能力指標，分子為速動資產，即流動資產扣除存貨與預付費用等變現較慢的項目，分母則為流動負債，故選(B)。之所以剔除存貨，是因存貨須先銷售才能變現、速度較慢且價值可能減損，扣除後更能反映即時償債能力。(A)流動資產除以流動負債是流動比率、(C)僅取現金及約當現金除以流動負債是更保守的現金比率、(D)存貨除以流動負債並無此比率定義，皆非速動比率。掌握「速動資產等於流動資產減存貨及預付費用」是解此題的關鍵。","easy",[22,26,30,33,37,41],{"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":10},"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？",{"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？",44,1787293956390]