[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_invest-115-1-044":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-115-1-044","115-1",44,"母公司和子公司相互間持有債券，在合併報表中的處理方式為：",[13,14,15,16],"視為發行公司收回債券處理","不需要作任何沖銷，但合併報表中仍會出現債券項目","以上(A)、(B)選項都有可能，視債券發行公司為母公司或子公司而定","將債券列為權益的一部分",0,"財務報表",1,"(A) 對:合併報表視母子公司為單一經濟個體,集團內相互持有的債券形同「發行公司自行買回自己的債券」,編製時應將應付公司債與債券投資全數沖銷,並就帳面金額與取得成本的差額認列推定贖回損益。(B) 錯在合併報表不得保留任何內部債權債務項目;(C) 錯在處理方式不因發行方是母公司或子公司而異;(D) 錯在債券對發行公司而言屬負債,不會轉列為權益。推定贖回損益的意義在於:集團自外部買回自家債券,等同提前清償該筆負債。","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：",39,1787293970513]