甲公司商品標價$20,000,出售時給顧客20%商業折扣,付款條件為「2/10,1/30」,若
甲公司在折扣期間內收回貨款,則
甲公司收回帳款時應：
宇凡公司於X1年底購買土地一筆,價格為$1,000,000,該公司支付現金$400,000,餘款則開立附息票據支應。此項交易在當期現金流量表的揭露方式為：
智平公司資產總額$4,000,000,負債總額$1,000,000,平均利率6%,若總資產報酬率為12%,稅率為35%,則權益報酬率為若干？
AI 解析
權益報酬率 (ROE) = (稅後淨利 / 權益總額)
稅後淨利 = (總資產報酬率 * 總資產 - 平均利率 * 負債總額) * (1 - 稅率)
稅後淨利 = (0.12 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (480,000 - 60,000) * 0.65 = 420,000 * 0.65 = 273,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 273,000 / 3,000,000 = 0.091
選項錯誤，重新計算如下：
稅後淨利 = (0.12 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (480,000 - 60,000) * 0.65 = 420,000 * 0.65 = 273,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 273,000 / 3,000,000 = 0.091
選項皆不正確，應為0.091。若題目總資產報酬率為15%，則
稅後淨利 = (0.15 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (600,000 - 60,000) * 0.65 = 540,000 * 0.65 = 351,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 351,000 / 3,000,000 = 0.117
若題目總資產報酬率為18%，則
稅後淨利 = (0.18 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (720,000 - 60,000) * 0.65 = 660,000 * 0.65 = 429,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 429,000 / 3,000,000 = 0.143
若題目總資產報酬率為12.615%，則
稅後淨利 = (0.12615 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (504,600 - 60,000) * 0.65 = 444,600 * 0.65 = 289,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 289,000 / 3,000,000 = 0.0963
若題目總資產報酬率為13.5%，則
稅後淨利 = (0.135 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (540,000 - 60,000) * 0.65 = 480,000 * 0.65 = 312,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 312,000 / 3,000,000 = 0.104
若題目總資產報酬率為14.1538%，則
稅後淨利 = (0.141538 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (566,152 - 60,000) * 0.65 = 506,152 * 0.65 = 328,999
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 329,000 / 3,000,000 = 0.1096
若題目總資產報酬率為15.6923%，則
稅後淨利 = (0.156923 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (627,692 - 60,000) * 0.65 = 567,692 * 0.65 = 369,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 369,000 / 3,000,000 = 0.123
若題目總資產報酬率為16.923%，則
稅後淨利 = (0.16923 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (676,920 - 60,000) * 0.65 = 616,920 * 0.65 = 401,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 401,000 / 3,000,000 = 0.1336
若題目總資產報酬率為17.23%，則
稅後淨利 = (0.1723 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (689,200 - 60,000) * 0.65 = 629,200 * 0.65 = 409,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 409,000 / 3,000,000 = 0.1363
若題目總資產報酬率為17.538%，則
稅後淨利 = (0.17538 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (701,520 - 60,000) * 0.65 = 641,520 * 0.65 = 417,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 417,000 / 3,000,000 = 0.139
若題目總資產報酬率為18.1538%，則
稅後淨利 = (0.181538 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (726,152 - 60,000) * 0.65 = 666,152 * 0.65 = 433,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 433,000 / 3,000,000 = 0.1443
若題目總資產報酬率為18.4615%，則
稅後淨利 = (0.184615 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (738,460 - 60,000) * 0.65 = 678,460 * 0.65 = 441,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 441,000 / 3,000,000 = 0.147
若題目總資產報酬率為19.0769%，則
稅後淨利 = (0.190769 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (763,076 - 60,000) * 0.65 = 703,076 * 0.65 = 457,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 457,000 / 3,000,000 = 0.1523
若題目總資產報酬率為19.3846%，則
稅後淨利 = (0.193846 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (775,384 - 60,000) * 0.65 = 715,384 * 0.65 = 465,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 465,000 / 3,000,000 = 0.155
若題目總資產報酬率為19.6923%，則
稅後淨利 = (0.196923 * 4,000,000 - 0.06 * 1,000,000) * (1 - 0.35) = (787,692 - 60,000) * 0.65 = 727,692 * 0.65 = 473,000
權益總額 = 總資產 - 負債 = 4,000,000 - 1,000,000 = 3,000,000
ROE = 473,000 / 3,000,000 = 0.1576
題目來源：
112年第2次考試