[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sitca_invest-114-3-033":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sitca_invest","投信投顧業務員資格測驗——證券投資與財務分析","c12",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sitca_invest-114-3-033","114-3",33,"企業自建廠房於建造期間之資本化利息支出，在現金流量表中應如何分類?",[13,14,15,16],"僅能分類為投資活動","僅能分類為籌資活動","可依會計政策分類為營業活動或籌資活動","可依會計政策分類為營業活動或投資活動",0,"現金流量分析",1,"(A) 對:自建廠房於建造期間符合資本化條件的利息,應計入該不動產、廠房及設備的取得成本,支付時屬取得長期資產的支出,在現金流量表只能列為投資活動現金流出,並無會計政策的選擇空間。(B)(C)(D) 都誤把資本化利息當成一般利息支付處理;只有費用化的利息支出,才容許依會計政策選擇列為營業活動或籌資活動。判斷關鍵在於該利息是否已資本化為資產成本,而非利息本身的性質。","hard",[23,27,31,35,39,42],{"id":24,"question":25,"qno":26},"sitca_invest-115-1-028","償還短期借款，應列為何種活動之現金流出？",28,{"id":28,"question":29,"qno":30},"sitca_invest-115-1-029","甲公司 X3 年出售土地獲得現金$360,000，出售設備獲得現金$400,000，發行普通股獲得現金$280,000，購買設備支付現金$210,000，支付現金股利$240,000，請問該公司 X3 年度投資活動現金流量為多少？",29,{"id":32,"question":33,"qno":34},"sitca_invest-115-1-042","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？",42,{"id":36,"question":37,"qno":38},"sitca_invest-115-1-050","在數個投資方案中作選擇時，下列何者現金流量是非攸關的？",50,{"id":40,"question":41,"qno":30},"sitca_invest-115-2-029","四方公司將一部新機器的報稅折舊方法由直線法改為年數合計法，但會計帳上未改變方法，則在剛開始折舊時：",{"id":43,"question":44,"qno":45},"sitca_invest-115-2-041","丹佛公司(非建築業)本年度淨利頗佳，惟營業活動之現金流量卻為負值，其可能原因為：",41,1787293969872]