[{"data":1,"prerenderedAt":48},["ShallowReactive",2],{"q-sw-106-1-social-work-management-012":3},{"subject":4,"subjectSlug":5,"subjectFullName":4,"question":6,"related":23},"社會工作管理","social-work-management",{"id":7,"webId":8,"year":9,"session":10,"subject":4,"legacy":11,"number":12,"stem":13,"options":14,"answer":19,"answerNote":20,"images":21,"lawTimestamp":9,"explanation":22,"freq":10},"sw-106-1-社會工作管理-012","sw-106-1-social-work-management-012",106,1,true,12,"針對「財務」與「會計」的敘述，下列何者正確？",{"A":15,"B":16,"C":17,"D":18},"「財務」著重於歷史活動，忠實地記載已發生的活動","「會計」重視未來與實際操作","「會計」以現金流量之評價為核心，以協助做決策","「財務」著重於「向前看」的觀念，可做為主管決策的重要參考依據之一","D",null,[],"本題考點是財務(財務管理)與會計的功能區辨。會計著重「歷史」,忠實記錄已發生的交易活動並產出報表;財務則著重「未來」,是「向前看」的觀念,以現金流量的評價為核心,做為主管決策的重要參考依據,故 D 正確。A 錯誤:著重歷史活動、忠實記載已發生活動的是「會計」而非財務。B 錯誤:重視未來與實際操作的是「財務」而非會計。C 錯誤:以現金流量之評價為核心以協助決策的是「財務」;會計是以權責發生(應計)基礎做記錄與報導。",[24,28,32,36,40,44],{"webId":25,"stem":26,"number":27,"year":9,"session":10},"sw-106-1-social-work-management-011","就臺灣的非營利組織而言，下列針對非營利組織募款的描述，何者錯誤？",11,{"webId":29,"stem":30,"number":31,"year":9,"session":10},"sw-106-1-social-work-management-013","下列對零基預算（zero-based budgeting）的描述，何者有誤？",13,{"webId":33,"stem":34,"number":35,"year":9,"session":10},"sw-106-1-social-work-management-010","「先調查現有志工的動機和背景，找出之間的共同點，進而從相似群體之中招募新的志工。」這是屬於何種志工招募方法？",10,{"webId":37,"stem":38,"number":39,"year":9,"session":10},"sw-106-1-social-work-management-014","以下對工作分析（job analysis）的描述，何者有誤？",14,{"webId":41,"stem":42,"number":43,"year":9,"session":10},"sw-106-1-social-work-management-009","以下對招募（recruitment）的描述，何者有誤？",9,{"webId":45,"stem":46,"number":47,"year":9,"session":10},"sw-106-1-social-work-management-015","持「管理系統（managed system）」理論觀點的學者認為，非營利機構董事會不會具有下列那項功能？",15,1787299233963]