[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-115-1-043":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-115-1-043","115-1",43,"公司投資所得增加，則：",[13,14,15,16],"普通股權益報酬率上升","權益及長期負債報酬率不變","權益成長率不變","現金週轉率上升",0,"財務比率分析",1,"公司投資所得(如轉投資收益、利息與股利收入)增加,會直接推升本期稅後淨利。在普通股股數不變的情況下,普通股權益報酬率(稅後淨利減特別股股利後,除以普通股權益)隨淨利提高而上升,故選(A)。同理,淨利增加也會使權益及長期負債報酬率、以及保留盈餘帶動的權益成長率一併走高,而非維持不變,故(B)、(C)敘述「不變」並不正確。至於現金週轉率取決於銷貨與現金餘額的關係,與投資所得的增減並無直接因果連動,未必上升,故(D)亦不選。","medium",[23,27,31,35,39,42],{"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":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":10},"sec_invest-114-3-043","舉債經營有利是指：",{"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？",44,1787293956531]