[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sitca_invest-115-1-043":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-115-1-043","115-1",43,"可轉換公司債提前清償所產生之損益應列為：",[13,14,15,16],"營業損益","營業外損益","保留盈餘之調整","銷貨成本",1,"財務報表","(B) 對:可轉換公司債提前清償(買回或贖回)所產生的損益,係以清償價格與債券帳面金額(含未攤銷折溢價)的差額計算,與本業營運無關,應列為營業外損益項下的「其他利益及損失」並計入當期損益。(A) 營業損益僅限本業經常性活動的成果;(C) 該損益屬當期損益,不得逕行調整保留盈餘(僅前期錯誤更正才如此處理);(D) 與銷貨活動全然無關,自不能列銷貨成本。","medium",[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：",39,1787293970490]