[{"data":1,"prerenderedAt":42},["ShallowReactive",2],{"q-sec_sr_finance-114-3-033":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」)","c7",{"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-114-3-033","114-3",33,"甲公司今年的純益率為 11.4%，資產週轉率 1.34，權益比率 0.67，則該公司今年度的權益報酬率(ROE)為多少（假設公司未舉債）？",[13,14,15,16],"15.28%","10.23%","22.80%","12.70%",2,"杜邦分析與綜合評估",1,"杜邦分析:ROE＝純益率×資產週轉率×權益乘數,權益乘數＝1÷權益比率＝1÷0.67≒1.4925。0.114×1.34×1.4925＝0.228＝22.80%,故(C)對。(A)15.28%只算到ROA(純益率×資產週轉率＝0.114×1.34)漏乘權益乘數;(B)10.23%＝0.114×1.34×0.67誤把權益比率當作乘數;(D)無對應算式。須註明:題幹「權益比率0.67」隱含公司有負債,與括號「假設公司未舉債」互相矛盾——若嚴格依字面未舉債,則資產全由權益支應、權益乘數為1,ROE即等於ROA＝15.28%(A)。本題官方係採計權益比率並套用完整杜邦(乘數1\u002F0.67)得22.80%,作答以官方答案(C)為準。","medium",[23,27,31,35,39],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-015","羅斯福公司在無負債的狀況下，其稅前總資產報酬率為 22%。若不考慮稅負，且該公司負債與權益比率為 0.2，利率為 2%，則其權益報酬率為何？",15,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-035","福德公司財務報表顯示：在 X1 年並無付息負債，淨利率為 8%、資產週轉率為 2、平均資產總額為$2,000,000、平均權益為$1,280,000。請問：該公司在 X1 年之權益報酬率為多少？",35,{"id":32,"question":33,"qno":34},"sec_sr_finance-115-1-016","岡山公司 X1 年的資產週轉率為 4 倍，當年度總銷貨收入$1,000,000。如果當年度的淨利為$80,000，請問該公司 X1 年的資產報酬率為（不考慮稅負）：",16,{"id":36,"question":37,"qno":38},"sec_sr_finance-115-2-014","偉鈞公司的總資產報酬率為 12%，淨利率為 6%，淨銷貨收入為$200,000，試問平均總資產為多少？(假設公司未舉債)",14,{"id":40,"question":41,"qno":26},"sec_sr_finance-115-2-015","下列作法何者能使公司之權益報酬率(ROE)提高？(各作法為獨立情況)甲.降低營業費用率；乙.提高資產使用率；丙.降低負債利率",1787293960061]