[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-114-3-025":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」)","c3",{"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-114-3-025","114-3",25,"相對而言，下列哪一項目較適合用來評估一個企業的經營績效？",[13,14,15,16],"每股盈餘金額","淨利率","營業利益率","毛利率",2,"損益表與獲利能力分析",1,"評估企業本業經營績效，應排除與主要營運無關的業外損益（如利息、投資、處分利得）以及稅負與資本結構的干擾，最能純粹反映本業賺錢效率的是營業利益率，即營業利益除以營業收入，故(C)正確。(A)每股盈餘是金額而非比率，且受在外流通股數多寡影響，難以在不同規模公司間比較；(B)淨利率已含業外損益與所得稅，容易被非經常項目扭曲；(D)毛利率僅扣除銷貨成本、尚未扣除營業費用，無法涵蓋整體本業營運成果。三者相對而言都不如營業利益率適合評估本業經營績效，故不選。","medium",[23,27,31,35,38,42],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-005","下列何者不是企業與客戶訂定合約時依 IFRS15 認列收入之必要條件？",5,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-036","下列哪一項不算在銷貨成本當中？",36,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-042","甲、暫時性盈餘；乙、企業風險；丙、會計政策，哪些會影響盈餘的品質？",42,{"id":36,"question":37,"qno":17},"sec_sr_finance-115-1-003","某公司於 20X1 年 12 月 1 日與客戶簽訂一份合約，銷售一批商品，價格為$100,000，成本為$60,000。合約規定客戶需於 20X1 年 12 月 15 日支付 50%的款項，剩餘款項於 20X2 年 1 月 15日支付。商品於 20X1 年 12 月 10 日交付給客戶。根據 IFRS 15，該公司應於何時認列收入？",{"id":39,"question":40,"qno":41},"sec_sr_finance-115-1-004","在定期盤存制下，銷貨成本的計算方式為：",4,{"id":43,"question":44,"qno":45},"sec_sr_finance-115-1-017","某公司帳上期初存貨$150,000，期末盤點時剩下$100,000，已知本期淨進貨共$100,000，進貨折扣共$1,000，進貨運費共$2,000，銷貨運費共$3,000，銷貨收入共$300,000，請問該公司本期的銷貨成本應為多少？",17,1787293959935]