[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-sec_invest-115-1-033":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","c12",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_invest-115-1-033","115-2",34,"下列何者是財務報表中「現金及約當現金」的例子？",[13,14,15,16],"三個月後到期的公司債","兩個月後到期的應收款項","三個月內到期的國庫券","五年期可贖回優先股",2,"現金流量分析","約當現金(Cash Equivalents)須同時符合三要件:屬短期、具高度流動性、可隨時轉換為定額現金,且因即將到期而利率變動對其價值影響甚微,實務上多以「自取得日起三個月內到期」為判斷界線。三個月內到期的國庫券完全符合上述條件,故屬約當現金,選(C)。(A)三個月後才到期的公司債超過期限門檻、利率風險較高;(B)應收款項是營運交易產生的債權,並非為理財目的購入的短期投資;(D)五年期可贖回優先股距到期日過長、價格波動大,三者皆不符約當現金定義,故不選。","easy",[22,26,30,33,37,41],{"id":23,"question":24,"qno":25},"sec_invest-114-3-036","雲林公司出售以持有供交易為目的之投資所產生之現金流量，屬於：",36,{"id":27,"question":28,"qno":29},"sec_invest-115-1-035","現金流量比率為：",35,{"id":31,"question":32,"qno":25},"sec_invest-115-1-036","不影響現金流量之投資籌資活動宜揭露於何處？",{"id":34,"question":35,"qno":36},"sec_invest-115-2-031","對債權人而言，公司下列何項決策讓債權人認為相對有利？",31,{"id":38,"question":39,"qno":40},"sec_invest-115-2-032","台中公司將應收帳款出售：",32,{"id":42,"question":43,"qno":25},"sec_invest-115-2-036","企業出售無形資產所得的收入，應列為現金流量表上的哪一個項目？",1787293956403]