[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-114-3-042":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-114-3-042","114-3",42,"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？",[13,14,15,16],"僅甲及乙","僅乙及丙","僅甲及丙","甲、乙、丙",3,"損益表與獲利能力分析",1,"盈餘品質衡量的是企業所報告盈餘的可持續性與可信賴程度，凡會左右盈餘真實性或未來能否重複實現的因素都會影響它。甲、暫時性盈餘屬非經常性項目，一次性、不具持續性，會拉低盈餘品質；乙、企業風險越高，未來盈餘的不確定性越大，品質越差；丙、會計政策的選擇（如折舊方法、收入認列時點、存貨評價）會人為調節帳面盈餘，影響其真實性。三者皆會影響盈餘品質，故(D)甲、乙、丙全部正確。(A)僅甲及乙、(B)僅乙及丙、(C)僅甲及丙，各自遺漏其中一項，涵蓋不完整，故均不選。","easy",[23,27,31,35,39,43],{"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-114-3-025","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？",25,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-036","下列哪一項不算在銷貨成本當中？",36,{"id":36,"question":37,"qno":38},"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？",2,{"id":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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？",17,1787293960140]