[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_invest-115-1-048":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-115-1-048","115-1",48,"某上市公司同時流通在外之證券有普通股及可轉換公司債，請問在該公司正常獲利之情形下，下列何者之數據最低？",[13,14,15,16],"簡單每股盈餘","基本每股盈餘","完全稀釋每股盈餘","選項(A)(B)(C)均相等",2,"財務比率分析",1,"可轉換公司債屬「潛在普通股」,一旦轉換即增加流通在外股數而稀釋盈餘。完全稀釋(全部稀釋)每股盈餘係假設所有具稀釋作用的潛在普通股全數轉換,分母的股數最大,故在公司正常獲利的情形下其數值最低,選(C)。(A)簡單每股盈餘與(B)基本每股盈餘均僅以實際流通在外普通股的加權平均股數為分母,未計入可轉債的稀釋效果,數值自然較高;(D)因稀釋效果確實存在,三者不會相等。","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？",44,1787293956605]