[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sitca_invest-115-1-030":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-115-1-030","115-2",44,"甲公司於 X1 年初支付$900,000 購入一台設備，該設備的使用年限為 10 年，無殘值，甲公司採用直線法折舊。於 X4 年初，甲公司決定對設備進行改良，成本共計$200,000，並將剩餘使用年限重新估計為 7 年。請問甲公司 X4 年的折舊費用為何？",[13,14,15,16],"$117,369","$122,568","$118,571","$142,633",2,"財務報表","(C) 對:X1 至 X3 年按直線法每年折舊 900,000÷10=90,000,三年累計 270,000,X4 年初帳面金額=900,000−270,000=630,000;改良支出 200,000 資本化後帳面金額增為 830,000,再依重新估計的剩餘年限攤提:830,000÷7=118,571。會計估計變動採推延適用,不須追溯重算前三年折舊。(A)(B)(D) 分別為年限誤用或改良成本未資本化所致。","hard",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"sitca_invest-114-3-026","下列敘述何者錯誤?",26,{"id":27,"question":28,"qno":29},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",27,{"id":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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：",39,1787293970384]