[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-114-3-010":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」)","c2",{"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-114-3-010","114-3",10,"受領股東贈與之資產在財務報表上應如何表達？",[13,14,15,16],"按成本列為資產","按取得時公允價值列為資產","不必入帳僅附註說明","按成本列為營業外收入",1,"資產負債表分析","受領股東贈與的資產屬非互惠移轉,企業並未付出對價,若按零成本或成本入帳將低估資產與權益,無法允當表達,故應按取得時的公允價值認列為資產,並貸記資本公積(屬權益項目而非收入)。因此(B)正確。(A)按成本、(D)按成本並列營業外收入均不符公允價值衡量原則,且贈與非營業活動所生,不應列入損益;(C)僅附註說明會使資產漏列、財報不完整。掌握重點:非互惠取得的資產以公允價值入帳、對方貸項進資本公積,才是正解。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sec_sr_finance-114-3-002","關於負債準備之敘述何者有誤？",2,{"id":27,"question":28,"qno":29},"sec_sr_finance-114-3-004","前程公司由其客戶處收到一張面額$30,000，6 個月到期，利率 10%之票據。在收到二個月後因需要現金即持向某銀行貼現，貼現息為 12%，試問前程公司將自銀行收到多少現金？",4,{"id":31,"question":32,"qno":33},"sec_sr_finance-114-3-006","石門公司為自動光學檢測(AOI)設備商，TMT檢測量測機出售時附有兩年的維護保固，根據過去經驗，發生故障維修的機率為0.25%，維修成本$4,000，發生零件更換的機率為0.5%，維修成本$6,000。若X1年及X2年分別售出1,400及2,000台，實際發生修理費分別為$64,000及$72,000，請問：X2年底保固之負債準備餘額為多少？",6,{"id":35,"question":36,"qno":37},"sec_sr_finance-114-3-008","彥洪公司X1年1月1日以現金$1,000,000投資煙草公司有投票權的股份40%，當時煙草公司的股東權益為$200,000。投資當年度彥洪公司收到現金股利 $50,000，煙草公司X1年度盈餘為$5,000,000，試問彥洪公司X1年12月31日帳上採用權益法之投資的餘額為多少？",8,{"id":39,"question":40,"qno":41},"sec_sr_finance-114-3-009","下列何者非為宣告並發放股票股利之影響？",9,{"id":43,"question":44,"qno":45},"sec_sr_finance-114-3-011","初牛牧場 X3 年初以$130,000 購入一批蛋雞以生產雞蛋。X3 年飼養人員薪資$14,000、飼料成本$120,000，期末評估之公允價值為$135,000，若出售將發生出售成本$110,000。試問X3 年財務報表中此批蛋雞之帳列金額為何？",11,1787293959664]