[{"data":1,"prerenderedAt":118},["ShallowReactive",2],{"chapter-sec_invest-c10":3},{"examName":4,"chapter":5,"questions":10},"證券商業務員資格測驗——證券投資與財務分析",{"name":6,"sort":7,"count":8,"slug":9},"財務報表",10,29,"c10",[11,16,21,25,29,33,37,41,45,49,53,57,61,65,68,71,74,77,80,84,88,91,94,98,101,104,107,110,114],{"id":12,"qno":13,"question":14,"session":15},"sec_invest-114-3-026",26,"「相同企業不同期間或不同企業相同期間的類似資訊能夠互相比較對資訊使用者才有意義」，係指會計資訊的品質特性之：","115-2",{"id":17,"qno":18,"question":19,"session":20},"sec_invest-114-3-028",28,"「財務報導與交易事項完全一致或吻合」是財務資訊的哪一項品質特性？","114-3",{"id":22,"qno":23,"question":24,"session":20},"sec_invest-114-3-032",32,"下列何者為約當現金：",{"id":26,"qno":27,"question":28,"session":20},"sec_invest-114-3-034",34,"賒銷$1,000 並代顧客支付運費$40，付款條件 2\u002F10，n\u002F30，若顧客於 10 天內將貨款與運費一併支付，則應收現金若干？",{"id":30,"qno":31,"question":32,"session":20},"sec_invest-114-3-035",35,"大埔公司因推出新一代產品，故而造成一批庫存商品價格下跌（原售價$1,350,000、成本$975,00 0）。若將此庫存商品進行改良，估計花費成本$112,500 後，即可依原價之七五折出售，請問：該批庫存商品應認列的跌價損失為多少？",{"id":34,"qno":35,"question":36,"session":20},"sec_invest-114-3-037",37,"海端公司以其面額$10，市價$45 之普通股 100,000 股交換土地，土地經不動產仲介公司鑑價$3,600,000，此交易將使其資本公積增加：",{"id":38,"qno":39,"question":40,"session":20},"sec_invest-114-3-038",38,"下列何種資產減損損失不得迴轉？",{"id":42,"qno":43,"question":44,"session":20},"sec_invest-114-3-039",39,"下列哪一事項可能會導致資本公積之金額變動？",{"id":46,"qno":47,"question":48,"session":20},"sec_invest-114-3-040",40,"不動產、廠房及設備不以淨變現價值為評價依據，係基於：",{"id":50,"qno":51,"question":52,"session":20},"sec_invest-114-3-041",41,"大華公司以面額$250,000、一年期之不附息票據購得機器設備乙台（現金價$225,000），另支付運費$3,200、安裝費$8,500、三年期火險保費$2,400，請問該機器設備入帳成本為何？",{"id":54,"qno":55,"question":56,"session":20},"sec_invest-114-3-042",42,"新莊公司 X1 年期初存貨多計$225,000，期末存貨亦多計$225,000。若兩項錯誤均未更正，請問：在不考慮所得稅影響之情況下，對 X1 年淨利之影響為何？",{"id":58,"qno":59,"question":60,"session":20},"sec_invest-114-3-048",48,"豐利公司本期的營業收入$210,000，進貨成本$180,000，營業費用$70,000，銷貨毛利$120,000，試問：該公司之營業利益為何？",{"id":62,"qno":13,"question":63,"session":64},"sec_invest-115-1-026","「不同會計人員一致認為所選用的會計方法業已適當地運用，並未發生錯誤或偏差」是財務資訊的哪一項品質特性？","115-1",{"id":66,"qno":8,"question":67,"session":64},"sec_invest-115-1-029","企業發行可轉換公司債時，應如何進行會計處理？",{"id":69,"qno":27,"question":70,"session":64},"sec_invest-115-1-034","丙公司持有某企業發行的公司債，分類為按攤銷後成本衡量之金融資產。20X1 年底，丙公司評估該公司債的信用風險顯著增加，並估計未來 12 個月的預期信用損失為$5,000，存續期間的預期信用損失為$15,000。根據 IFRS9，丙公司應認列多少減損損失？",{"id":72,"qno":35,"question":73,"session":64},"sec_invest-115-1-037","已宣告而未發放之股票股利屬於下列何類項目？",{"id":75,"qno":43,"question":76,"session":64},"sec_invest-115-1-039","千帆公司 X1 年期初資產為$400,000，X1 年期初負債為$120,000，並於 X1 年 1 月購買辦公設備支付$80,000 與預收貨款$50,000。若僅考慮上述兩項交易，則 X1 年 1 月底的權益為多少？",{"id":78,"qno":55,"question":79,"session":15},"sec_invest-115-1-041","乙公司於 X1 年初以$900,000 取得另一家公司的無形資產專利權，預計使用年限為 15 年，無殘值。於 X5 年底進行減損測試時，專利權的可回收金額為$400,000。應在 X5 年認列多少減損損失？",{"id":81,"qno":82,"question":83,"session":64},"sec_invest-115-1-044",44,"寶祿企業一年的採購經費是 8 億元，透過網際網路進行採購，可以輕鬆省下 3,000 萬元。也就是說，網際網路採購服務，可以幫助降低該公司的：",{"id":85,"qno":86,"question":87,"session":15},"sec_invest-115-2-027",27,"下列何者為動態分析？",{"id":89,"qno":18,"question":90,"session":15},"sec_invest-115-2-028","若企業因交易或事件導致財務報表有重大影響，但該事件發生於財務報導期間結束日後，應如何處理？",{"id":92,"qno":8,"question":93,"session":15},"sec_invest-115-2-029","下列何者不是財務報表的主要目的？",{"id":95,"qno":96,"question":97,"session":15},"sec_invest-115-2-033",33,"下列哪一項負債的金額，不代表將來需動用該金額的現金清償？",{"id":99,"qno":39,"question":100,"session":15},"sec_invest-115-2-038","現行我國公司發給之員工紅利於財務報表中係列為：",{"id":102,"qno":43,"question":103,"session":15},"sec_invest-115-2-039","甲公司於 X1 年 11 月 10 日以每股$50 買入乙公司股票 18,000 股，並將此投資透過損益按公允價值衡量，乙公司股票 X1 年年底的每股市價為$43。甲公司於 X2 年 8 月 20 日收到乙公司所發放的現金股利$28,800，且於 X2 年 10 月 1 日以每股$59 出售所有乙公司股票。請問：甲公司該投資對 X2 年淨利增加多少？",{"id":105,"qno":47,"question":106,"session":15},"sec_invest-115-2-040","在合併報表中，如何處理子公司的非控制權益？",{"id":108,"qno":51,"question":109,"session":15},"sec_invest-115-2-041","下列哪一種租賃不符合國際財務報導準則(IFRS)下的「融資租賃」定義？",{"id":111,"qno":112,"question":113,"session":15},"sec_invest-115-2-046",46,"所得稅費用應列為：",{"id":115,"qno":116,"question":117,"session":15},"sec_invest-115-2-050",50,"發放股票股利及股票分割後，下列敘述何者錯誤？",1787293955364]