[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-sitca_invest-115-1-050":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","c12",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"sitca_invest-115-1-050","115-1",50,"在數個投資方案中作選擇時，下列何者現金流量是非攸關的？",[13,14,15,16],"各方案未來期望現金流量之差異","付給顧問公司協助作選擇的費用","各方案期初投資金額之差異","各方案投資於營運資金數額之差異",1,"現金流量分析","(B) 對:攸關成本須同時具備「未來發生」與「各方案間有差異」兩項條件。付給顧問公司協助評選的費用,不論最後採行哪個方案都已發生且金額相同,屬沉沒成本,對方案取捨毫無影響,故為非攸關現金流量。(A) 各方案未來期望現金流量的差異、(C) 期初投資金額的差異、(D) 投入營運資金數額的差異,三者都隨方案不同而變動,屬攸關項目,必須納入評估。沉沒成本已成過去、無從改變,決策時應一律排除,這是資本預算的基本原則。","easy",[22,26,30,34,38,41],{"id":23,"question":24,"qno":25},"sitca_invest-114-3-033","企業自建廠房於建造期間之資本化利息支出，在現金流量表中應如何分類?",33,{"id":27,"question":28,"qno":29},"sitca_invest-115-1-028","償還短期借款，應列為何種活動之現金流出？",28,{"id":31,"question":32,"qno":33},"sitca_invest-115-1-029","甲公司 X3 年出售土地獲得現金$360,000，出售設備獲得現金$400,000，發行普通股獲得現金$280,000，購買設備支付現金$210,000，支付現金股利$240,000，請問該公司 X3 年度投資活動現金流量為多少？",29,{"id":35,"question":36,"qno":37},"sitca_invest-115-1-042","品妍公司於 X3 年度曾出售一批不動產、廠房及設備，其原始成本為$500,000，出售時的累計折舊為$250,000，而售得之價款為$350,000。上述事項在間接法現金流量表中應如何列示？",42,{"id":39,"question":40,"qno":33},"sitca_invest-115-2-029","四方公司將一部新機器的報稅折舊方法由直線法改為年數合計法，但會計帳上未改變方法，則在剛開始折舊時：",{"id":42,"question":43,"qno":44},"sitca_invest-115-2-041","丹佛公司(非建築業)本年度淨利頗佳，惟營業活動之現金流量卻為負值，其可能原因為：",41,1787293970564]