[{"data":1,"prerenderedAt":44},["ShallowReactive",2],{"q-sec_sr_finance-115-1-038":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-115-1-038","115-1",38,"存出保證金之性質為：",[13,14,15,16],"資產","負債","收入","費用",0,"財務報表與會計基礎",1,"存出保證金是本企業為履約或承租等目的先付給對方、日後條件成就時可以收回的款項,代表企業對外的一項可收回權利,符合資產的定義,故(A)正確。它是「存出」給別人、將來要拿回來的,並非企業積欠他人的義務,所以不是(B)負債;它也不是本期經營產生的收益或已耗用的成本,因此既非(C)收入也非(D)費用。判斷訣竅:名稱含「存出」表示錢付出去但仍屬自己可收回,列資產;若為「存入保證金」則是收了他人款項、將來要退還,才列負債。","easy",[23,26,30,34,37,40],{"id":24,"question":25,"qno":19},"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：",{"id":27,"question":28,"qno":29},"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":31,"question":32,"qno":33},"sec_sr_finance-114-3-026","下列敘述何者錯誤？",26,{"id":35,"question":36,"qno":10},"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：",{"id":38,"question":39,"qno":19},"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":41,"question":42,"qno":43},"sec_sr_finance-115-1-002","「公允價值層級」中的第三等級是指利用何者？",31,1787293960648]