[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-1-028":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-115-1-028","115-1",28,"有兩家製造相同產品的公司，營業槓桿程度高的公司較槓桿度低的公司：",[13,14,15,16],"其每股盈餘較不受營業額的影響","其營業利益較不受營業額的影響","其成本線的截距較高","其成本線的斜率較高",2,"損益表與獲利能力分析",1,"營業槓桿程度的高低主要取決於固定成本占成本結構的比重，固定成本越大、槓桿程度越高。若將總成本表示為固定成本加變動成本的直線，截距代表固定成本、斜率代表單位變動成本，因此營業槓桿較高的公司，其總成本線的截距（固定成本）較高，故(C)正確。(D)斜率反映單位變動成本，與營業槓桿的高低並無必然關係；(A)每股盈餘較不受營業額影響與(B)營業利益較不受營業額影響，方向恰好相反——槓桿越高，營業額變動對營業利益與每股盈餘的衝擊反而越被放大、越敏感，故皆不選。","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：",4,1787293960542]