[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"chapter-sec_sr_finance-c8":3},{"examName":4,"chapter":5,"questions":10},"證券商高級業務員資格測驗——證券投資與財務分析(試卷「財務分析」)",{"name":6,"sort":7,"count":8,"slug":9},"現金流量表分析",8,9,"c8",[11,16,20,25,28,31,35,40,44],{"id":12,"qno":13,"question":14,"session":15},"sec_sr_finance-114-3-007",7,"奧蘭多公司 113 年度認列利息費用$9,000，已知期末應付利息比期初增加$4,000，另有公司債溢價攤銷$1,000。假設無利息資本化情況，則奧蘭多公司 113 年度支付利息的現金金額為：","114-3",{"id":17,"qno":18,"question":19,"session":15},"sec_sr_finance-114-3-028",28,"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？",{"id":21,"qno":22,"question":23,"session":24},"sec_sr_finance-115-1-006",6,"以間接法編製現金流量表，請問下列何種狀況是現金流量的加項？","115-1",{"id":26,"qno":13,"question":27,"session":24},"sec_sr_finance-115-1-007","企業收回借出的款項，應列為現金流量表上的哪一個項目？",{"id":29,"qno":7,"question":30,"session":24},"sec_sr_finance-115-1-008","採用間接法編製現金流量表時，下列何項在現金流量表中應自稅前淨利減除，以求得來自營業活動的現金流量？",{"id":32,"qno":33,"question":34,"session":24},"sec_sr_finance-115-1-026",26,"營業活動現金流量的增加不包括：",{"id":36,"qno":37,"question":38,"session":39},"sec_sr_finance-115-2-005",5,"已知甲公司 X1 年度自由現金流量為$25,000，當年度資本支出共$25,000，無任何現金股利，當年度平均流動負債$100,000、平均流動資產$80,000，假設無其他攸關項目下，請問該公司當年度營業淨現金流量對流動負債比率為若干？","115-2",{"id":41,"qno":42,"question":43,"session":39},"sec_sr_finance-115-2-017",17,"波特蘭公司從公開市場中買入該公司已發行之股票，這一交易在現金流量表中應列為：",{"id":45,"qno":46,"question":47,"session":39},"sec_sr_finance-115-2-034",34,"西雅圖公司 X1 年度利息費用付現金額為$8,000，已知期末應付利息比期初增加$2,500，另有$1,000 應付公司債折價攤銷。假設無利息資本化情況，則西雅圖公司 X1 年度損益表中的利息費用金額為：",1787293959391]