[{"data":1,"prerenderedAt":130},["ShallowReactive",2],{"chapter-sitca_invest-c10":3},{"examName":4,"chapter":5,"questions":10},"投信投顧業務員資格測驗——證券投資與財務分析",{"name":6,"sort":7,"count":8,"slug":9},"財務報表",10,32,"c10",[11,16,20,24,28,32,36,40,44,48,52,56,59,62,67,71,75,79,83,87,91,94,98,102,105,109,112,115,118,121,124,127],{"id":12,"qno":13,"question":14,"session":15},"sitca_invest-114-3-026",26,"下列敘述何者錯誤?","114-3",{"id":17,"qno":18,"question":19,"session":15},"sitca_invest-114-3-027",27,"下列哪一項不能列為流動資產?",{"id":21,"qno":22,"question":23,"session":15},"sitca_invest-114-3-028",28,"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?",{"id":25,"qno":26,"question":27,"session":15},"sitca_invest-114-3-029",29,"下列關於折舊費用的敘述何者為非?",{"id":29,"qno":30,"question":31,"session":15},"sitca_invest-114-3-030",30,"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?",{"id":33,"qno":34,"question":35,"session":15},"sitca_invest-114-3-039",39,"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：",{"id":37,"qno":38,"question":39,"session":15},"sitca_invest-114-3-040",40,"永鈞公司以$21,000,000 購入房地，房屋估計可用 20 年無殘值，購入時土地與房屋之公允價值分別為$16,000,000 及$8,000,000，若採直線法提列折舊，則每年之折舊費用為：",{"id":41,"qno":42,"question":43,"session":15},"sitca_invest-114-3-042",42,"甲公司 X1 年初以$600,000 取得乙公司 20,000 股共計 10%之股權，並分類為透過其他綜合損益按公允價值衡量之金融資產。乙公司 X1 年間淨利為$300,000，支付股利$200,000，年末股價每股$31。甲公司資產負債表中投資乙公司股權之金額為何?",{"id":45,"qno":46,"question":47,"session":15},"sitca_invest-114-3-044",44,"衛勤企業認列出售不動產、廠房及設備損失，此顯示其不動產、廠房及設備售價是：",{"id":49,"qno":50,"question":51,"session":15},"sitca_invest-114-3-045",45,"會計政策變動追溯適用影響數應認列於：",{"id":53,"qno":13,"question":54,"session":55},"sitca_invest-115-1-026","「公允價值層級」中的第三等級是指利用何者？","115-2",{"id":57,"qno":18,"question":58,"session":55},"sitca_invest-115-1-027","如果公司在財務報表結束日後發生重大資產出售事件之期後事項，應如何揭露？",{"id":60,"qno":46,"question":61,"session":55},"sitca_invest-115-1-030","甲公司於 X1 年初支付$900,000 購入一台設備，該設備的使用年限為 10 年，無殘值，甲公司採用直線法折舊。於 X4 年初，甲公司決定對設備進行改良，成本共計$200,000，並將剩餘使用年限重新估計為 7 年。請問甲公司 X4 年的折舊費用為何？",{"id":63,"qno":64,"question":65,"session":66},"sitca_invest-115-1-031",31,"甲公司於 20X1 年 1 月 1 日簽訂一份 5 年期的設備租賃合約，每年租金為$50,000，於每年年底支付。租賃開始日，租賃負債的現值為$200,000。根據 IFRS16，甲公司在 20X1 年 12 月 31 日的財務報表中應如何處理該租賃？","115-1",{"id":68,"qno":69,"question":70,"session":66},"sitca_invest-115-1-033",33,"企業買回流通在外股票並再發行，如果買回價高於再發行價，下列何者帳面金額會下降？",{"id":72,"qno":73,"question":74,"session":66},"sitca_invest-115-1-035",35,"甲公司持有一項按公允價值衡量且其變動計入其他綜合損益的股權投資，該投資的初始成本為$500,000。X2 年底公允價值為$550,000，X3 年底公允價值為$520,000。請問在 X3 年應認列多少其他綜合損益？",{"id":76,"qno":77,"question":78,"session":66},"sitca_invest-115-1-036",36,"有關公司宣告並發放股票股利和股票分割之敘述，以下何種正確？",{"id":80,"qno":81,"question":82,"session":66},"sitca_invest-115-1-037",37,"下列何者預測準確性可能較高？甲.營業損益；乙.稅前損益；丙.稅後淨利",{"id":84,"qno":85,"question":86,"session":66},"sitca_invest-115-1-038",38,"當收購者在企業合併中發行固定數量的股份作為或有對價時，應如何分類？",{"id":88,"qno":89,"question":90,"session":55},"sitca_invest-115-1-039",50,"根據我國 IFRS 3「企業合併」，當收購方取得被收購方的全部股份時，收購方應如何認列商譽？",{"id":92,"qno":38,"question":93,"session":66},"sitca_invest-115-1-040","下列哪一種損益不會在「其他綜合損益」中列示？",{"id":95,"qno":96,"question":97,"session":66},"sitca_invest-115-1-041",41,"甲公司期末盤點存貨時，並未將寄銷於乙公司的存貨列入，下列何者正確？",{"id":99,"qno":100,"question":101,"session":66},"sitca_invest-115-1-043",43,"可轉換公司債提前清償所產生之損益應列為：",{"id":103,"qno":46,"question":104,"session":66},"sitca_invest-115-1-044","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：",{"id":106,"qno":107,"question":108,"session":66},"sitca_invest-115-1-047",47,"下列哪一項列在銷管費用當中？",{"id":110,"qno":64,"question":111,"session":55},"sitca_invest-115-2-031","甲公司於 X1 年 1 月 1 日以$200,000 購入機器設備，並預計可使用 5 年，無殘值。若採用年數合計法計算折舊費用，則 X2 年的折舊費用為多少？",{"id":113,"qno":69,"question":114,"session":55},"sitca_invest-115-2-033","將於一年內發放的應付股票股利與應付現金股利在財務報表中應如何處理？",{"id":116,"qno":73,"question":117,"session":55},"sitca_invest-115-2-035","甲公司在 X1 年初以$600,000 購入一棟投資物業，採用公允價值模式進行後續計量。X3 年底公允價值為$650,000，X4 年底公允價值降至$620,000。該公司應在 X4 年財務報表中認列的損益為多少？",{"id":119,"qno":34,"question":120,"session":55},"sitca_invest-115-2-039","若企業合併中的或有對價分類為金融負債，應如何處理後續的公允價值變動？",{"id":122,"qno":38,"question":123,"session":55},"sitca_invest-115-2-040","甲公司出售機器設備予乙公司，銷售價格為$100,000，銷售合約規定 X1 年 1 月 15 日甲公司須交付機器設備，惟甲公司需至 X1 年 2 月 1 日才具收取款項的權利。下列敘述何者正確？",{"id":125,"qno":100,"question":126,"session":55},"sitca_invest-115-2-043","甲公司於 X1 年初支付$800,000 購入一套系統，預計使用年限為 10 年，無殘值。若採用直線法折舊，但 X3 年改用雙倍餘額遞減法，則 X3 年的折舊費用為多少？",{"id":128,"qno":50,"question":129,"session":55},"sitca_invest-115-2-045","企業提列應收帳款預期信用損失應歸類於：",1787293969422]