[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-1-019":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」)","c3",{"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-115-1-019","115-1",19,"四海企業刻意多提列生產部門機器設備的折舊費用，其影響是：",[13,14,15,16],"總資產增加","營業活動所造成現金流量減少","毛利率降低","營運資金減少",2,"損益表與獲利能力分析",1,"四海企業刻意多提列生產部門機器設備的折舊，因該折舊屬製造費用會計入產品的銷貨成本，使銷貨成本墊高、毛利與毛利率隨之下降，故(C)毛利率降低正確。(A)多提折舊會使累計折舊增加、機器設備帳面淨額減少，總資產反而下降，並非增加；(B)折舊是不動用現金的非現金費用，雖降低帳面淨利，卻不影響營業活動的現金流量，故現金流量不會因此減少；(D)折舊與累計折舊都不屬於流動資產或流動負債，不會改變流動資產減流動負債的營運資金，故營運資金不變。因此唯一正確的影響是毛利率降低。","medium",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"sec_sr_finance-114-3-036","下列哪一項不算在銷貨成本當中？",36,{"id":36,"question":37,"qno":38},"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":40,"question":41,"qno":17},"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？",{"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：",4,1787293960442]