[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sitca_invest-115-1-026":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"sitca_invest","投信投顧業務員資格測驗——證券投資與財務分析","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sitca_invest-115-1-026","115-2",26,"「公允價值層級」中的第三等級是指利用何者？",[13,14,15,16],"市場報價的價格","市場參考價格的調整值","無法觀察到的輸入值","最近成交的市場價值",2,"財務報表","(C) 對:公允價值層級依輸入值的可觀察程度分為三級,第三等級是在缺乏可觀察資訊時,採用「無法觀察到的輸入值」(如自行估計的現金流量、折現率等模型參數)衡量,可靠性最低、揭露要求最嚴。(A) 活絡市場中相同資產未經調整的報價屬第一等級,(D) 最近成交的市場價值亦屬此類;(B) 以可觀察的市場參考價格加以調整,屬第二等級。層級愈高(數字愈大)代表可觀察性愈低、主觀判斷成分愈重。","medium",[22,25,29,33,37,41],{"id":23,"question":24,"qno":10},"sitca_invest-114-3-026","下列敘述何者錯誤?",{"id":26,"question":27,"qno":28},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",27,{"id":30,"question":31,"qno":32},"sitca_invest-114-3-028","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?",28,{"id":34,"question":35,"qno":36},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":38,"question":39,"qno":40},"sitca_invest-114-3-030","初牛牧場 X3 年初以$130,000 購入一批蛋雞以生產雞蛋。X3 年飼養人員薪資$14,000、飼料成本$120,000，期末評估之公允價值為$135,000，若出售將發生出售成本$110,000。試問X3 年財務報表中此批蛋雞之帳列金額為何?",30,{"id":42,"question":43,"qno":44},"sitca_invest-114-3-039","秋田公司宣告並發放所持有的 100,000 股福島公司股票做為財產股利，當時帳列之福島公司股票成本為每股$20，市價則為每股$30，而福島公司股票面額為每股$10。假設宮城公司收到 1,000 股福島公司股票，則宮城公司應認列之股利收入金額為：",39,1787293970335]