[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_invest-115-2-041":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","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_invest-115-2-041","115-2",41,"下列哪一種租賃不符合國際財務報導準則(IFRS)下的「融資租賃」定義？",[13,14,15,16],"租賃期內租賃資產所有權轉移至承租人","出租人負擔租賃資產的大部分維修費用","租賃期為租賃資產經濟壽命的 90%","承租人有權在租賃期間結束時以低於公允價值的價格購買租賃資產",1,"財務報表","融資租賃的判斷精神是「與所有權有關的風險及報酬是否實質移轉給承租人」，看實質不看合約名稱。(A) 期滿所有權移轉、(C) 租賃期涵蓋資產經濟壽命絕大部分（如九成）、(D) 期末優惠承購價明顯低於公允價值而幾乎確定會行使，三者都是準則例示的典型指標，符合其一通常即歸為融資租賃。反觀 (B)，出租人自行負擔大部分維修費用，代表保養責任與使用風險仍留在出租人身上，正是營業租賃的特徵，故為不符合者。記法：出租人還在管維修，就偏向營業租賃。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sec_invest-114-3-026","「相同企業不同期間或不同企業相同期間的類似資訊能夠互相比較對資訊使用者才有意義」，係指會計資訊的品質特性之：",26,{"id":27,"question":28,"qno":29},"sec_invest-114-3-028","「財務報導與交易事項完全一致或吻合」是財務資訊的哪一項品質特性？",28,{"id":31,"question":32,"qno":33},"sec_invest-114-3-032","下列何者為約當現金：",32,{"id":35,"question":36,"qno":37},"sec_invest-114-3-034","賒銷$1,000 並代顧客支付運費$40，付款條件 2\u002F10，n\u002F30，若顧客於 10 天內將貨款與運費一併支付，則應收現金若干？",34,{"id":39,"question":40,"qno":41},"sec_invest-114-3-035","大埔公司因推出新一代產品，故而造成一批庫存商品價格下跌（原售價$1,350,000、成本$975,00 0）。若將此庫存商品進行改良，估計花費成本$112,500 後，即可依原價之七五折出售，請問：該批庫存商品應認列的跌價損失為多少？",35,{"id":43,"question":44,"qno":45},"sec_invest-114-3-037","海端公司以其面額$10，市價$45 之普通股 100,000 股交換土地，土地經不動產仲介公司鑑價$3,600,000，此交易將使其資本公積增加：",37,1787293957122]