[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-sec_sr_finance-115-1-001":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"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":10,"explanation":19,"difficulty":20},"sec_sr_finance-115-1-001","115-1",1,"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",[13,14,15,16],"一項","兩項","三項","四項",3,"財務報表與會計基礎","(D) 對,四項皆是。長期債權人的核心關切是「到期能否按時收回本息」,而這由多面向共同決定:乙長期獲利能力是還款來源、丁長期資金流量決定現金是否真的到位、丙資本結構是否穩固影響財務彈性與求償順位、甲短期財務狀況則反映即期週轉,短期週轉一旦斷裂,長期債權同樣受害。四者環環相扣、缺一不可,故 (A) 一項、(B) 兩項、(C) 三項的涵蓋範圍都不足。","easy",[22,25,28,32,36,40],{"id":23,"question":24,"qno":10},"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":26,"question":27,"qno":17},"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：",{"id":29,"question":30,"qno":31},"sec_sr_finance-114-3-026","下列敘述何者錯誤？",26,{"id":33,"question":34,"qno":35},"sec_sr_finance-114-3-038","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：",38,{"id":37,"question":38,"qno":39},"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":41,"question":42,"qno":43},"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：",7,1787293960261]