[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-1-018":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」)","c3",{"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-115-1-018","115-1",18,"雪見公司所生產的礦泉水每瓶售價$20，其中變動成本占 80%，已知目前每年產量為 50,000 瓶，該公司剛好損益兩平，請問其固定成本約為多少？",[13,14,15,16],"$80,000","$200,000","$240,000","$160,000",1,"損益表與獲利能力分析","(B) 對。損益兩平的條件是「總邊際貢獻恰好等於固定成本」。單位變動成本=20×80%=16,單位邊際貢獻=20−16=4(邊際貢獻率 20%)。既然目前 50,000 瓶剛好兩平,固定成本=單位邊際貢獻 4×50,000=200,000。亦可由總額驗算:銷貨收入 20×50,000=1,000,000,變動成本合計 800,000,差額正是 200,000。(A)(C)(D) 皆為誤用售價或成本比率所得,不符兩平條件。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sec_sr_finance-114-3-005","下列何者不是企業與客戶訂定合約時依 IFRS15 認列收入之必要條件？",5,{"id":27,"question":28,"qno":29},"sec_sr_finance-114-3-025","相對而言，下列哪一項目較適合用來評估一個企業的經營績效？",25,{"id":31,"question":32,"qno":33},"sec_sr_finance-114-3-036","下列哪一項不算在銷貨成本當中？",36,{"id":35,"question":36,"qno":37},"sec_sr_finance-114-3-042","甲、暫時性盈餘；乙、企業風險；丙、會計政策，哪些會影響盈餘的品質？",42,{"id":39,"question":40,"qno":41},"sec_sr_finance-115-1-003","某公司於 20X1 年 12 月 1 日與客戶簽訂一份合約，銷售一批商品，價格為$100,000，成本為$60,000。合約規定客戶需於 20X1 年 12 月 15 日支付 50%的款項，剩餘款項於 20X2 年 1 月 15日支付。商品於 20X1 年 12 月 10 日交付給客戶。根據 IFRS 15，該公司應於何時認列收入？",2,{"id":43,"question":44,"qno":45},"sec_sr_finance-115-1-004","在定期盤存制下，銷貨成本的計算方式為：",4,1787293960438]