[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-sec_invest-115-1-035":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-115-1-035","115-1",35,"現金流量比率為：",[13,14,15,16],"淨現金流入／流動負債","營業活動現金流入／流動負債","營業活動現金流入／銷貨","淨現金流入／銷貨",1,"現金流量分析","現金流量比率衡量企業以本業實際產生的現金流量償還短期負債的能力，其定義為營業活動現金流入除以流動負債，故選(B)。之所以採用「營業活動」現金流量而非全部淨現金流入，是因投資與籌資活動的現金多具一次性或非常態性質，唯有營業活動現金才能穩定反映企業自我償債的實力。(A)以淨現金流入為分子、(C)與(D)以銷貨為分母者，衡量的分別是整體現金變動或現金對營收的比重，屬不同面向，並非此償債能力比率的定義。此比率愈高，代表以營運現金覆蓋流動負債的能力愈強。","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-115-1-033","下列何者是財務報表中「現金及約當現金」的例子？",34,{"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？",1787293956430]