[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_invest-115-1-040":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","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sitca_invest-115-1-040","115-1",40,"下列哪一種損益不會在「其他綜合損益」中列示？",[13,14,15,16],"將子公司報表由功能性貨幣換算為母公司表達貨幣之外幣換算差額","資產重估價增值","離職福利成本","透過其他綜合損益按公允價值衡量金融資產之未實現損益",2,"財務報表",1,"(C) 對:離職(退職)後福利成本中的服務成本與利息淨額,屬當期損益的員工福利費用,不列入其他綜合損益(僅確定福利計畫的「再衡量數」才入 OCI),故為本題答案。(A) 國外營運機構財務報表換算的外幣換算差額、(B) 資產重估價增值、(D) 透過其他綜合損益按公允價值衡量金融資產的未實現損益,都是其他綜合損益的典型項目。判斷通則:OCI 收納的是尚未實現、且與業主無關的權益變動,經常性費用一律走當期損益。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sitca_invest-114-3-026","下列敘述何者錯誤?",26,{"id":28,"question":29,"qno":30},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",27,{"id":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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：",39,1787293970466]