[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-115-1-042":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-115-1-042","115-1",42,"下列何者為公司使用財務槓桿有利時須滿足之條件？",[13,14,15,16],"舉債利率大於 ROA","舉債利率大於 ROE","舉債利率小於 ROA","舉債利率小於 ROE",2,"財務比率分析",1,"財務槓桿指企業以舉債方式取得資金投入營運。使用槓桿對股東是否有利,關鍵在於借入資金所創造的報酬能否超過其資金成本:當資產報酬率(ROA)大於舉債利率時,借款投資賺得的報酬高於須支付的利息,超出的差額歸屬股東,可放大股東權益報酬率,產生正向的槓桿效果,此即「舉債利率小於ROA」,故選(C)。反之,若舉債利率大於ROA(選項A),借款報酬不足以支付利息,反而侵蝕股東報酬,槓桿轉為不利。判斷有利與否應以ROA而非ROE作為比較基準,故(B)、(D)以ROE比較並無意義,均不選。","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？",44,1787293956517]