[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-1-014":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」)","c5",{"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-115-1-014","115-1",14,"到期時償還應付帳款對利息保障倍數之影響為：",[13,14,15,16],"增加","減少","不變","不一定",2,"長期償債能力與財務結構分析",1,"利息保障倍數＝稅前息前盈餘（EBIT）÷利息費用，衡量企業以本業獲利支應利息的能力。到期償還應付帳款時，應付帳款屬於無須支付利息的營業性負債，其償還只是以現金沖銷一項流動負債，既不會改變公司的營業獲利EBIT，也不會影響利息費用的金額，分子與分母都不變，故利息保障倍數維持不變，(C)正確。(A)增加與(B)減少，都誤以為只要負債總額變動就會牽動此比率，卻忽略應付帳款不生息的性質；(D)不一定亦不成立，因為在題意條件下結果是明確且唯一的不變，沒有其他變數會使結果搖擺，故皆不選。","medium",[23,27,31,34,38,42],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-012","負債比率、利息保障倍數、固定支出保障倍數等都是作為：",12,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-013","山口公司 113 年相關資料如下：淨利$300,000、所得稅費用$150,000、利息費用$150,000、流動負債$250,000、長期負債$500,000、資產總額$1,500,000、不動產、廠房及設備$750,000、特別股股利$80,000，該公司之負債比率為若干？",13,{"id":32,"question":33,"qno":10},"sec_sr_finance-114-3-014","下列何者並非發行公司債取得資金的優點？",{"id":35,"question":36,"qno":37},"sec_sr_finance-114-3-029","台北公司 X1 年之平均資產總額為$1,160,000、利息費用$25,000，另外，資產週轉率為 2、淨利率為 6%、所得稅率為 20%。試問該公司 X1 年之利息保障倍數為何？",29,{"id":39,"question":40,"qno":41},"sec_sr_finance-114-3-031","已知某公司的稅後淨利為$5,395,000，所得稅率為 17%，當期的利息費用$500,000 元，則其利息保障倍數為：",31,{"id":43,"question":44,"qno":45},"sec_sr_finance-114-3-032","某公司稅前純益為$200,000，第一優先債券利息費用為$30,000，第二優先債券利息費用$10,000，第三優先債券利息費用$20,000，則第二優先債券盈餘支付利息倍數為何？",32,1787293960396]