[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-1-021":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-115-1-021","115-1",21,"若公司僅生產並銷售單一產品，其營運槓桿程度為 2.0，銷售量變動 6%，則：",[13,14,15,16],"EBIT 變動 15%","EBIT 變動 12%","每股盈餘變動 3%","淨利變動 12%",1,"損益表與獲利能力分析","營運槓桿程度（DOL）定義為EBIT（營業利益）變動率除以銷售量變動率，衡量營業利益對銷量變化的放大倍數。本題DOL＝2.0、銷售量變動6%，故EBIT變動率＝2.0×6%＝12%，選(B)。(A)15%是誤用2.5倍所得；(C)每股盈餘變動3%與(D)淨利變動12%都混淆了衡量對象——DOL衡量的是銷量對EBIT（營業利益）的影響，而非對淨利或每股盈餘的影響；淨利與每股盈餘還會受利息、稅負與股數等因素牽動，屬於財務槓桿與總槓桿的範疇，故皆不選，正確者僅為EBIT變動12%。","easy",[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：",4,1787293960474]