[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_sr_finance-114-3-038":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」)","c1",{"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-114-3-038","114-3",38,"莎拉公司除了一筆 1 億美元的海外公司債，其他資產負債都是以新臺幣為收付標的，其功能性貨幣也是新臺幣，如果某年度新臺幣（對美元）升值，則莎拉公司會有：",[13,14,15,16],"利息收入增加","利息費用減少","匯兌利得","匯兌損失",2,"財務報表與會計基礎",1,"(C) 對。依 IAS 21,功能性貨幣為新臺幣時,以外幣計價的貨幣性項目(此處 1 億美元公司債)須於每一報導日按期末即期匯率重評價,差額列入當期損益。新臺幣升值代表 1 美元換得的新臺幣變少,同一筆美元負債換算後的新臺幣帳面金額因而下降,負債減少即產生匯兌利得。(D) 匯兌損失方向相反,那是新臺幣貶值時的結果;(A)(B) 談利息收支,利息隨票面利率與本金而定,不因匯率重評價而改變。","medium",[23,26,30,34,37,41],{"id":24,"question":25,"qno":19},"sec_sr_finance-114-3-001","根據國際會計準則第 32 號「金融工具：表達」，當股票選擇權發行人可選擇以現金淨額交割或以本身股份交換現金方式交割時，該股票選擇權宜歸類為：",{"id":27,"question":28,"qno":29},"sec_sr_finance-114-3-003","安康公司取得一項專利權，除支付現金$2,000,000 外，另開立一年期不附息票據$3,500,000，又市場利率為 8%。此專利權之入帳成本為：",3,{"id":31,"question":32,"qno":33},"sec_sr_finance-114-3-026","下列敘述何者錯誤？",26,{"id":35,"question":36,"qno":19},"sec_sr_finance-115-1-001","一般而言，企業的長期債權人可能關心以下幾項？甲.企業短期財務狀況；乙.企業長期之獲利能力；丙.企業的資本結構是否穩固；丁.企業長期之資金流量",{"id":38,"question":39,"qno":40},"sec_sr_finance-115-1-002","「公允價值層級」中的第三等級是指利用何者？",31,{"id":42,"question":43,"qno":44},"sec_sr_finance-115-1-033","母公司和子公司相互間持有債券，在合併報表中的處理方式為：",7,1787293960113]