問題詳情
40. 全智公司購買商品存貨均以現金付款,銷貨則採賒銷方式,該公司本年度之存貨週轉率為 10,應收帳款週轉率為 15,則其營業循環約為:(假設一年以 365 天計)
(A)16.6 天
(B)60.8 天
(C)36.5 天
(D)24.3 天
(A)16.6 天
(B)60.8 天
(C)36.5 天
(D)24.3 天
參考答案
無參考答案
內容推薦
- 下列何者在現金流量表中,若以間接法編製營業活動的現金流量,當由淨利調整為從營業而來之現金時,應列為減項?(A)應付公司債折價攤銷 (B)依權益法認列之投資收益(C)應付利息增加 (D)遞延所得
- 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。假設投資者宮城公司收到1,0
- 所謂效率投資組合(Efficient Portfolio)是指:甲.在固定風險水準下,期望報酬率最高之投資組合;乙.在固定期望報酬率水準下,風險最高之投資組合;丙.在固定風險水準下,期望報酬率
- 在比率分析中,與同業平均比率比較時,應注意:(A)產業平均值內是否有多角化經營公司(B)產業平均值是否包括不具代表性,情況異常之公司(C)產業平均值內各個公司會計制度(D)選項A、B、C皆是
- 7 下列對於耐震構架內之撓曲構材的橫向閉合箍筋間距之上限規定,何者錯誤?(A)不得超過 1/4 的有效深度 (B)不超過最小主鋼筋直徑之 16 倍(C)不超過閉合箍筋直徑之 24 倍 (D)不超過 3
- 6 梁撓曲設計除了強度之外,尚須控制撓曲裂紋寬度。在相同的斷面和使用載重條件下,下列有關於影響裂紋寬度之敘述,何者錯誤?(A)使用高強度鋼筋取代低強度鋼筋,減少鋼筋數量,則裂紋寬度較大(B)鋼筋強度和
- 5 梁撓度控制分成即時撓度和長期撓度。下列有關於撓度控制之敘述,何者錯誤?(A)長期撓度主要是由混凝土乾縮和潛變引起(B)計算長期撓度時,不需要考慮活載重(C)斷面增加壓力鋼筋量,有助於減少長期撓度(
- 何者是開放型基金的特性?(A)買賣價格是依交易所掛牌市價(B)基金沒有贖回壓力(C)基金大部分時間是處於折價狀態(D)發行單位數不是固定
- 某公司的流動比率為 1,若以現金付掉應付帳款後,請問流動比率的變化為:(A)增加 (B)減少 (C)不變 (D)無法比較
- 00毫升0.100 M的三乙基胺(CH3CH2)3N的樣本以0.0500 M HCl的溶液來滴定,滴定數據如下: 試問三乙基胺(CH3CH2)3N的pKb值為何? (A)71 (B
內容推薦
- Heavy smoking, too much alcohol, and lack of sleep can all lower our body’snatural
- The manager works day and night so as to time and energy trying to complete the t
- Anna: Guess who I met when I went backpacking in Canada?Carl: _______________Anna: Yep! Uncle Jo
- The mayor found the policy to modernize old buildings too difficult to because it
- Jane: What’s so special about this restaurant?Eva: _______________Jane: Okay, let me see the men
- Judy: Hey Mike, one of my friends wants to rent out her apartment for only NT$5000.Mike: Terrifi
- Olivia: How are you feeling today?Emma: The medicine I took seems to have helped, but __________
- Liam: Look! That’s a very long line!Oliver: Do you think there'll be any tickets left for t
- Sara: Hi! I want to mail this box of books to Japan.Clerk: Sure. But there’s a weight limit of f
- Diana: Could we have dinner at Juliet’s tonight?Shawn: Good idea, but we didn't make a rese
- Amelia: You look great after taking those exercise classes.Ted: Thanks! I’ve never felt better i
- Linda: Excuse me, I’m looking for my student, Jerry Lin. He had a car accident and was sent toth
- Ivy: Which dress should I wear to the party tonight, this one or that one?Alice: _______________
- ▲閱讀下文,回答第 26 − 30 題Human needs always cause innovative business models to establish and develop. Let
- ▲閱讀下文,回答第 31 − 35 題You hope to lose some weight and are going on a diet. However, you have a sweet t
- 2 圓柱形中空斷面尺寸如圖所示,此斷面針對 X 軸之迴轉半徑(radius of gyration)為何?(A) (B)(C) (D)
- 【題組】(A) crown (B) habit (C) neighbor (D) service
- ▲閱讀下文,回答第 36 − 40 題Many people may know that the invention of silk, porcelain, paper, tea, and gunpo
- 【題組】(A) it (B) him (C) them (D) us
- ▲閱讀下文,回答第 41 − 45 題 Dogs can be grouped into several categories based on the functions they prov
- 【題組】(A) but (B) for (C) since (D) though
- 【題組】(A) compared to (B) due to (C) lacking in (D) resulting in
- 【題組】(A) despite (B) from (C) like (D) since
- 【題組】(A) buy (B) cut (C) get (D) sell
- 【題組】(A) After thinking about (B) Think about(C) We think of (D) Thinking of