[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-1-026":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-115-1-026","115-1",26,"營業活動現金流量的增加不包括：",[13,14,15,16],"應付帳款的增加","應付所得稅的增加","應收帳款的增加","淨利的增加",2,"現金流量表分析",1,"以間接法調整營業活動現金流量時,應收帳款增加代表本期銷貨已認列收入卻尚未收現,資金被客戶占用,屬於現金的減項,會使營業活動現金流量減少,因此它「不包括」在增加項內,(C)正確。相對地,應付帳款增加(A)、應付所得稅增加(B)都是延後付現、暫留現金,會增加營業現金流量;淨利增加(D)是營業現金流量的起算基礎,自然使其增加。判斷訣竅:資產類(如應收)增加是用現金,負債類增加與獲利增加則帶來現金。","easy",[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-115-1-008","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？",8,{"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？",5,1787293960520]