[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-1-008":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」)","c8",{"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-115-1-008","115-1",8,"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？",[13,14,15,16],"折舊費用","稅後利息費用","應付公司債溢價攤銷","應付公司債折價攤銷",2,"現金流量表分析",1,"間接法自稅前淨利出發，須將不影響現金卻曾影響淨利的項目加回或減除。應付公司債的溢價攤銷會逐期沖減利息費用，使帳列利息費用減少、淨利被虛增，但並無對應的現金流入，故須自淨利中減除以還原真實的營業現金流量，(C)正確。(A)折舊費用是不動用現金的費用，應加回，屬加項；(D)應付公司債折價攤銷會增加利息費用、壓低淨利，同樣須加回，屬加項；(B)稅後利息費用並非間接法此處的調整對象。因此四者中唯一應自淨利減除的是溢價攤銷，故選(C)、其餘不選。","hard",[23,27,31,35,38,42],{"id":24,"question":25,"qno":26},"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：",7,{"id":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":26},"sec_sr_finance-115-1-007","企業收回借出的款項，應列為現金流量表上的哪一個項目？",{"id":39,"question":40,"qno":41},"sec_sr_finance-115-1-026","營業活動現金流量的增加不包括：",26,{"id":43,"question":44,"qno":45},"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？",5,1787293960319]