[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sec_sr_finance-115-1-040":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-115-1-040","115-2",8,"甲公司發行每股面額$10 之普通股 100,000 股取得乙公司全部股份，乙公司的可辨認淨資產公允價值為$1,165,000，發行新股所發生的成本為$11,000，甲公司普通股每股之公允價值為$13.6。應如何計算合併交易中的商譽？",[13,14,15,16],"$195,000","$200,000","$210,000","$220,000",0,"財務報表與會計基礎",2,"(A) 對。商譽=移轉對價之公允價值−所取得可辨認淨資產之公允價值。IFRS 3 規定對價按收購日「公允價值」而非面額衡量,故對價=100,000 股×每股公允價值 13.6=1,360,000(面額 10 元僅供股本與資本公積分拆之用,不影響對價)。商譽=1,360,000−1,165,000=195,000。發行新股所生成本 11,000 屬權益交易成本,應自發行溢價(資本公積)減除,既不是對價的一部分,也不計入商譽。(B)(C)(D) 皆高估商譽金額。","medium",[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？",31,1787293960679]