[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_sr_finance-114-3-050":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」)","c10",{"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-114-3-050","114-3",50,"評估投資計畫時，其年限應採下列何者為宜？",[13,14,15,16],"長期資產經濟年限","長期資產實體年限","長期資產法定年限","長期資產實體耐用年限",0,"財務預測、成長與企業評價",1,"評估投資計畫的年限，應以該資產能持續有效創造經濟效益、產生淨現金流量的期間為準，也就是經濟年限，故(A)正確。(B)實體年限與(D)實體耐用年限著眼於資產結構上還能存在或運轉多久，資產可能實體上仍堪用，但因技術落後或市場改變而已不再具經濟效益，兩者往往超過真正產生現金流的期間；(C)法定年限（如稅法規定的耐用年數）是為課稅或法規目的所訂，未必等於實際效益期間。投資評估重視的是現金流量真正發生的時間長度，故採資產的經濟年限最為恰當，其餘皆不宜。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-021","假設負債的利率為 15%，稅率為 17%，則在計算融資租賃價值時應用的折現率為多少？",21,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-022","回收期限法（Payback Period Rule）：",22,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-024","下列何者不影響每期淨現金流量？",24,{"id":36,"question":37,"qno":38},"sec_sr_finance-114-3-043","下列何者會增加可轉換公司債的價值？",43,{"id":40,"question":41,"qno":42},"sec_sr_finance-114-3-044","一般來說，我們會用統計上的迴歸方法來估計：",44,{"id":44,"question":45,"qno":46},"sec_sr_finance-114-3-045","假設某一股票之報酬率在市場報酬率為正時，其皆為負，且市場報酬率為負時，它皆為正，則此股票的β 值(Beta)：",45,1787293960238]