[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-114-3-012":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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」)","c5",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_sr_finance-114-3-012","114-3",12,"負債比率、利息保障倍數、固定支出保障倍數等都是作為：",[13,14,15,16],"負債管理比率","流動性比率","經營效率比率","獲利能力比率",0,"長期償債能力與財務結構分析",1,"負債比率、利息保障倍數與固定支出保障倍數，衡量的都是企業運用外部舉債的程度，以及以營業獲利償付利息與固定支出（如租金、租賃款）的能力，反映公司長期財務結構是否穩健、償債壓力是否過重，因此統歸為負債管理比率（又稱財務結構或長期償債能力比率），故(A)正確。(B)流動性比率如流動比率、速動比率，衡量的是短期以流動資產清償流動負債的能力；(C)經營效率比率如存貨週轉率、應收帳款週轉率，衡量資產運用效率；(D)獲利能力比率如毛利率、淨利率、資產報酬率，衡量賺錢能力，三者關注面向都與舉債程度無關，故不選。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-013","山口公司 113 年相關資料如下：淨利$300,000、所得稅費用$150,000、利息費用$150,000、流動負債$250,000、長期負債$500,000、資產總額$1,500,000、不動產、廠房及設備$750,000、特別股股利$80,000，該公司之負債比率為若干？",13,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-014","下列何者並非發行公司債取得資金的優點？",14,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-029","台北公司 X1 年之平均資產總額為$1,160,000、利息費用$25,000，另外，資產週轉率為 2、淨利率為 6%、所得稅率為 20%。試問該公司 X1 年之利息保障倍數為何？",29,{"id":36,"question":37,"qno":38},"sec_sr_finance-114-3-031","已知某公司的稅後淨利為$5,395,000，所得稅率為 17%，當期的利息費用$500,000 元，則其利息保障倍數為：",31,{"id":40,"question":41,"qno":42},"sec_sr_finance-114-3-032","某公司稅前純益為$200,000，第一優先債券利息費用為$30,000，第二優先債券利息費用$10,000，第三優先債券利息費用$20,000，則第二優先債券盈餘支付利息倍數為何？",32,{"id":44,"question":45,"qno":30},"sec_sr_finance-115-1-014","到期時償還應付帳款對利息保障倍數之影響為：",1787293959702]