[{"data":1,"prerenderedAt":113},["ShallowReactive",2],{"chapter-sec_invest-c11":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},"財務比率分析",11,28,"c11",[11,16,20,24,28,32,36,40,44,48,52,55,58,61,65,69,73,77,80,83,86,90,94,98,101,104,107,110],{"id":12,"qno":13,"question":14,"session":15},"sec_invest-114-3-027",27,"從短期債權人的角度來看，下列何者最沒有意義？","114-3",{"id":17,"qno":18,"question":19,"session":15},"sec_invest-114-3-030",30,"瑞芳公司在共同比財務分析中，若比較基礎為資產負債表者，應以何項目作為 100%？",{"id":21,"qno":22,"question":23,"session":15},"sec_invest-114-3-031",31,"冬山公司之流動比率 2.5，營運資金淨額$120,000，則其流動資產為何？",{"id":25,"qno":26,"question":27,"session":15},"sec_invest-114-3-033",33,"某公司預付三個月保險費，則：",{"id":29,"qno":30,"question":31,"session":15},"sec_invest-114-3-043",43,"舉債經營有利是指：",{"id":33,"qno":34,"question":35,"session":15},"sec_invest-114-3-044",44,"下列何者無法使總資產報酬率提高？",{"id":37,"qno":38,"question":39,"session":15},"sec_invest-114-3-045",45,"應付公司債轉換為普通股，將使普通股權益報酬率：",{"id":41,"qno":42,"question":43,"session":15},"sec_invest-114-3-046",46,"股利支付率愈低，表示企業之保留盈餘增加愈：",{"id":45,"qno":46,"question":47,"session":15},"sec_invest-114-3-047",47,"計算一項產品損益平衡的銷售單位數時，不需考慮下列哪一項目？",{"id":49,"qno":13,"question":50,"session":51},"sec_invest-115-1-027","下列哪一項財務比率分析最能衡量企業之經營能力？","115-1",{"id":53,"qno":8,"question":54,"session":51},"sec_invest-115-1-028","台北公司期初存貨餘額$80,000，期末存貨餘額$100,000，平均存貨銷售天數為 40 天(一年 360 天)，則銷貨成本為：",{"id":56,"qno":18,"question":57,"session":51},"sec_invest-115-1-030","流動性指數愈高，表示：",{"id":59,"qno":22,"question":60,"session":51},"sec_invest-115-1-031","酸性測驗比率係指：",{"id":62,"qno":63,"question":64,"session":51},"sec_invest-115-1-032",32,"桃園公司流動資產中，流動性低於存貨者，僅有預付費用，該公司流動比率為 2.5，存貨佔流動資產1\u002F3，預付費用為$50,000，流動負債為$180,000，則速動資產為何？",{"id":66,"qno":67,"question":68,"session":51},"sec_invest-115-1-038",38,"甲公司 X1 年底平均資產總額為$1,600,000，平均負債總額為$1,000,000，利息費用為$100,000，所得稅率 20%，已知甲公司 X1 年之資產報酬率 10%，則權益報酬率為何？",{"id":70,"qno":71,"question":72,"session":51},"sec_invest-115-1-040",40,"X9 年基隆公司綜合損益表列報之利息費用$40,000，所得稅費用$60,000，淨利$240,000；同年之資產負債表顯示總資產$2,400,000，流動負債$300,000，非流動負債為$900,000，則財務槓桿指數為何？",{"id":74,"qno":75,"question":76,"session":51},"sec_invest-115-1-042",42,"下列何者為公司使用財務槓桿有利時須滿足之條件？",{"id":78,"qno":30,"question":79,"session":51},"sec_invest-115-1-043","公司投資所得增加，則：",{"id":81,"qno":38,"question":82,"session":51},"sec_invest-115-1-045","下列有關總資產報酬率之敘述，何者不正確？",{"id":84,"qno":42,"question":85,"session":51},"sec_invest-115-1-046","甲公司所生產的礦泉水每瓶售價$25，其中變動成本佔 60%，已知目前每年產量為 40,000 瓶，該公司剛好損益兩平，請問其固定成本約為多少？",{"id":87,"qno":88,"question":89,"session":51},"sec_invest-115-1-048",48,"某上市公司同時流通在外之證券有普通股及可轉換公司債，請問在該公司正常獲利之情形下，下列何者之數據最低？",{"id":91,"qno":18,"question":92,"session":93},"sec_invest-115-2-030","下列何項作法可增加流動比率(假設目前為 1.3)？","115-2",{"id":95,"qno":96,"question":97,"session":93},"sec_invest-115-2-035",35,"分母採用普通股加權平均流通在外股數者之比率為：",{"id":99,"qno":30,"question":100,"session":93},"sec_invest-115-2-043","購置不動產、廠房及設備所需資金應由長期資金來支應，因此長期資金占不動產、廠房及設備之比率最好超過下列何者較為妥當？",{"id":102,"qno":34,"question":103,"session":93},"sec_invest-115-2-044","某公司 X7 年淨利$87,000，稅率 50%，唯一負債為 6%公司債，面額$100,000，全年流通在外，平均權益為$900,000，則權益報酬率為何？",{"id":105,"qno":38,"question":106,"session":93},"sec_invest-115-2-045","衡量資產運用效率的指標為：",{"id":108,"qno":46,"question":109,"session":93},"sec_invest-115-2-047","甲公司所生產的礦泉水每瓶售價$25，其中變動成本占 60%，已知目前每年產量為 40,000 瓶，該公司剛好損益兩平，請問其固定成本約為多少？",{"id":111,"qno":88,"question":112,"session":93},"sec_invest-115-2-048","乙公司的稅後淨利為 45 萬元，稅後淨利率為 15%，銷貨毛利為 35%，請問該公司的銷貨成本為多少？",1787293955389]