[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-1-034":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」)","c1",{"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-115-1-034","115-2",49,"當收購者在企業合併中發行固定數量的股份作為或有對價時，應如何分類？",[13,14,15,16],"分類為權益工具，且收購日後不得重新衡量","分類為金融負債，且收購日後得重新衡量","分類為其他綜合收益，並於收購日後得調整","分類為短期負債",0,"財務報表與會計基礎",2,"(A) 對。IFRS 3 下或有對價的分類,取決於是否須以「固定數量」的自身股份清償。本題以固定股數支付,交割標的與數量都已鎖定,符合權益工具定義,於收購日按公允價值計入對價後,即使後續股價變動或條件成就情況改變,亦不再重新衡量,結清時僅在權益內部調整。(B) 須以現金或「變動」股數清償者才列金融負債並續後按公允價值重新衡量;(C) 或有對價不會列為其他綜合收益;(D) 更無短期負債之分類。","hard",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"sec_sr_finance-114-3-001","根據國際會計準則第 32 號「金融工具：表達」，當股票選擇權發行人可選擇以現金淨額交割或以本身股份交換現金方式交割時，該股票選擇權宜歸類為：",1,{"id":28,"question":29,"qno":30},"sec_sr_finance-114-3-003","安康公司取得一項專利權，除支付現金$2,000,000 外，另開立一年期不附息票據$3,500,000，又市場利率為 8%。此專利權之入帳成本為：",3,{"id":32,"question":33,"qno":34},"sec_sr_finance-114-3-026","下列敘述何者錯誤？",26,{"id":36,"question":37,"qno":38},"sec_sr_finance-114-3-038","莎拉公司除了一筆 1 億美元的海外公司債，其他資產負債都是以新臺幣為收付標的，其功能性貨幣也是新臺幣，如果某年度新臺幣（對美元）升值，則莎拉公司會有：",38,{"id":40,"question":41,"qno":26},"sec_sr_finance-115-1-001","一般而言，企業的長期債權人可能關心以下幾項？甲.企業短期財務狀況；乙.企業長期之獲利能力；丙.企業的資本結構是否穩固；丁.企業長期之資金流量",{"id":43,"question":44,"qno":45},"sec_sr_finance-115-1-002","「公允價值層級」中的第三等級是指利用何者？",31,1787293960605]