[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sec_sr_finance-115-1-007":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」)","c8",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sec_sr_finance-115-1-007","115-1",7,"企業收回借出的款項，應列為現金流量表上的哪一個項目？",[13,14,15,16],"籌資活動之現金流入","投資活動之現金流入","籌資活動之現金流出","投資活動之現金流出",1,"現金流量表分析","企業當初把款項借給他人,屬於資金的放出,在現金流量表上歸類為投資活動的現金流出;如今收回這筆借出款的本金,是同一投資活動的回收,應列為投資活動之現金流入,故(B)正確。籌資活動處理的是公司自身的股權募集與對外舉借及償還,與「借錢給別人再收回」性質不同,故(A)(C)歸類錯誤;本題是收回而非再度放出資金,方向為流入而非流出,(D)方向相反。重點:對外放款與收回本金都走投資活動,收回為流入。","medium",[22,25,29,33,37,41],{"id":23,"question":24,"qno":10},"sec_sr_finance-114-3-007","奧蘭多公司 113 年度認列利息費用$9,000，已知期末應付利息比期初增加$4,000，另有公司債溢價攤銷$1,000。假設無利息資本化情況，則奧蘭多公司 113 年度支付利息的現金金額為：",{"id":26,"question":27,"qno":28},"sec_sr_finance-114-3-028","品妍公司於 X3 年度曾出售一批不動產、廠房及設備，其原始成本為$500,000，出售時的累計折舊為$250,000，而售得之價款為$350,000。上述事項在間接法現金流量表中應如何列示？",28,{"id":30,"question":31,"qno":32},"sec_sr_finance-115-1-006","以間接法編製現金流量表，請問下列何種狀況是現金流量的加項？",6,{"id":34,"question":35,"qno":36},"sec_sr_finance-115-1-008","採用間接法編製現金流量表時，下列何項在現金流量表中應自稅前淨利減除，以求得來自營業活動的現金流量？",8,{"id":38,"question":39,"qno":40},"sec_sr_finance-115-1-026","營業活動現金流量的增加不包括：",26,{"id":42,"question":43,"qno":44},"sec_sr_finance-115-2-005","已知甲公司 X1 年度自由現金流量為$25,000，當年度資本支出共$25,000，無任何現金股利，當年度平均流動負債$100,000、平均流動資產$80,000，假設無其他攸關項目下，請問該公司當年度營業淨現金流量對流動負債比率為若干？",5,1787293960314]