[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-114-3-028":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」)","c8",{"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-114-3-028","114-3",28,"品妍公司於 X3 年度曾出售一批不動產、廠房及設備，其原始成本為$500,000，出售時的累計折舊為$250,000，而售得之價款為$350,000。上述事項在間接法現金流量表中應如何列示？",[13,14,15,16],"從稅前淨利中減除$100,000，並從投資活動增加$350,000 現金流量","從稅前淨利中減除$100,000，並從籌資活動減少$350,000 現金流量","從稅前淨利中加回$350,000，並從投資活動增加$250,000 現金流量","從稅前淨利中加回$250,000，並從籌資活動減少$350,000 現金流量",0,"現金流量表分析",1,"(A) 對。帳面金額=原始成本 500,000−累計折舊 250,000=250,000,售價 350,000,故處分利益=350,000−250,000=100,000。間接法自稅前淨利出發,而處分利益雖已含在淨利中,其本質屬投資活動的成果,不減除將造成重複計算,故須自稅前淨利減除 100,000;真正的現金流入是全部價款 350,000,列為投資活動流入。(B)(D) 誤列籌資活動,出售設備並非籌資;(C) 加回項目與金額均錯置。","hard",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-007","奧蘭多公司 113 年度認列利息費用$9,000，已知期末應付利息比期初增加$4,000，另有公司債溢價攤銷$1,000。假設無利息資本化情況，則奧蘭多公司 113 年度支付利息的現金金額為：",7,{"id":28,"question":29,"qno":30},"sec_sr_finance-115-1-006","以間接法編製現金流量表，請問下列何種狀況是現金流量的加項？",6,{"id":32,"question":33,"qno":26},"sec_sr_finance-115-1-007","企業收回借出的款項，應列為現金流量表上的哪一個項目？",{"id":35,"question":36,"qno":37},"sec_sr_finance-115-1-008","採用間接法編製現金流量表時，下列何項在現金流量表中應自稅前淨利減除，以求得來自營業活動的現金流量？",8,{"id":39,"question":40,"qno":41},"sec_sr_finance-115-1-026","營業活動現金流量的增加不包括：",26,{"id":43,"question":44,"qno":45},"sec_sr_finance-115-2-005","已知甲公司 X1 年度自由現金流量為$25,000，當年度資本支出共$25,000，無任何現金股利，當年度平均流動負債$100,000、平均流動資產$80,000，假設無其他攸關項目下，請問該公司當年度營業淨現金流量對流動負債比率為若干？",5,1787293959984]