[{"data":1,"prerenderedAt":49},["ShallowReactive",2],{"q-sw-108-2-social-work-management-031":3},{"subject":4,"subjectSlug":5,"subjectFullName":4,"question":6,"related":24},"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":23},"sw-108-2-社會工作管理-031","sw-108-2-social-work-management-031",108,2,true,31,"非營利組織在經營上沒有短期利潤目標的壓力，財務管理的重點在於規劃長期財務來源，以支持其所提供的服務來完成使命。關於財務管理用詞的說明，下列何者最正確？",{"A":15,"B":16,"C":17,"D":18},"無形資產指的是永久性或具有長期性的投資","短期內可變成現金的為流動資產","基金指的是流入組織的財源","淨資產指的是組織擁有的所有現金、有價值的物件","B",null,[],"本題考點為財務管理名詞的正確定義。依會計原理,短期(通常一年內)可變現的資產為「流動資產」,故 B 正確。A 錯,無形資產(如商譽、專利、著作權)指無實體形態的資產,而非「永久性或長期性投資」——該敘述較接近固定或長期資產。C 錯,基金是為特定用途劃撥保留的專款,並非泛指「流入組織的財源(收入)」。D 錯,淨資產為資產減負債後的餘額,而非「組織擁有的所有現金與有價物件」的加總。",1,[25,29,33,37,41,45],{"webId":26,"stem":27,"number":28,"year":9,"session":10},"sw-108-2-social-work-management-030","有關工作團體（work group）與工作團隊（work team）的比較，下列敘述何者正確？",30,{"webId":30,"stem":31,"number":32,"year":9,"session":10},"sw-108-2-social-work-management-032","預算是因應財務方面的問題最常用的管理系統，下列有關預算的敘述何者錯誤？",32,{"webId":34,"stem":35,"number":36,"year":9,"session":10},"sw-108-2-social-work-management-029","有關社會服務專業團隊維繫的敘述，何者錯誤？",29,{"webId":38,"stem":39,"number":40,"year":9,"session":10},"sw-108-2-social-work-management-033","關於非營利組織編製財務報表的敘述，下列何者正確？",33,{"webId":42,"stem":43,"number":44,"year":9,"session":10},"sw-108-2-social-work-management-028","以成效（effectiveness）為導向的方案評估強調評估前應有充分準備，且進行評估時應包括數個主要步驟，其順序應為：",28,{"webId":46,"stem":47,"number":48,"year":9,"session":10},"sw-108-2-social-work-management-034","Doherty 與 Horne 在傳統的「4Ps」基礎上，建構出公共服務行銷的「5Ps」模式，下列何者為第五個 P？",34,1787299251210]