[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-sec_sr_finance-114-3-003":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"sec_sr_finance","證券商高級業務員資格測驗——證券投資與財務分析(試卷「財務分析」)","c1",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_sr_finance-114-3-003","114-3",3,"安康公司取得一項專利權，除支付現金$2,000,000 外，另開立一年期不附息票據$3,500,000，又市場利率為 8%。此專利權之入帳成本為：",[13,14,15,16],"$2,000,000","$5,240,741","$5,351,852","$5,092,593",1,"財務報表與會計基礎","(B) 對。不附息票據不得按面額入帳,應以市場利率折現後的現值衡量:票據現值=3,500,000÷1.08=3,240,741,加計已付現金 2,000,000,專利權入帳成本=5,240,741。面額與現值的差額 259,259 為應付票據折價,將於一年內按利息法攤銷為利息費用,屬借款成本而非專利權成本,不得資本化。(A) 只算現金、完全漏計票據;(C)(D) 未以市場利率 8% 正確折現,故皆非。","medium",[22,25,29,33,36,40],{"id":23,"question":24,"qno":17},"sec_sr_finance-114-3-001","根據國際會計準則第 32 號「金融工具：表達」，當股票選擇權發行人可選擇以現金淨額交割或以本身股份交換現金方式交割時，該股票選擇權宜歸類為：",{"id":26,"question":27,"qno":28},"sec_sr_finance-114-3-026","下列敘述何者錯誤？",26,{"id":30,"question":31,"qno":32},"sec_sr_finance-114-3-038","莎拉公司除了一筆 1 億美元的海外公司債，其他資產負債都是以新臺幣為收付標的，其功能性貨幣也是新臺幣，如果某年度新臺幣（對美元）升值，則莎拉公司會有：",38,{"id":34,"question":35,"qno":17},"sec_sr_finance-115-1-001","一般而言，企業的長期債權人可能關心以下幾項？甲.企業短期財務狀況；乙.企業長期之獲利能力；丙.企業的資本結構是否穩固；丁.企業長期之資金流量",{"id":37,"question":38,"qno":39},"sec_sr_finance-115-1-002","「公允價值層級」中的第三等級是指利用何者？",31,{"id":41,"question":42,"qno":43},"sec_sr_finance-115-1-033","母公司和子公司相互間持有債券，在合併報表中的處理方式為：",7,1787293959571]