[{"data":1,"prerenderedAt":49},["ShallowReactive",2],{"q-sw-108-2-social-work-management-033":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-033","sw-108-2-social-work-management-033",108,2,true,33,"關於非營利組織編製財務報表的敘述，下列何者正確？",{"A":15,"B":16,"C":17,"D":18},"資產負債表又稱收支餘絀表，是將組織某特定時期的運作表現計算出利潤","損益表又稱平衡表，可以反應組織某一特定時間的財務狀況，可初步評估財務的穩定性和流動性","現金流量表可用於分析一個組織在短期內有沒有足夠的現金去應付開銷","權益變動表可了解組織的經營力，配合未來可能的趨勢，以便規劃下一階段的運作方式","C",null,[],"本題考點為財務報表的正確辨識,要選「正確」敘述。C 正確:現金流量表反映現金流入與流出,可分析組織短期內有無足夠現金支應開銷。A 錯,資產負債表反映「特定時點」的財務狀況,並非又稱收支餘絀表,也不計算某期間的利潤。B 錯,損益表反映「一段期間」的經營成果,並非又稱平衡表(資產負債表),兩者被混淆。D 對權益變動表的功能描述含糊且不精確,將其誤作綜合經營分析工具。",1,[25,29,33,37,41,45],{"webId":26,"stem":27,"number":28,"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":30,"stem":31,"number":32,"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,{"webId":34,"stem":35,"number":36,"year":9,"session":10},"sw-108-2-social-work-management-031","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？",31,{"webId":38,"stem":39,"number":40,"year":9,"session":10},"sw-108-2-social-work-management-035","相較於商業部門的行銷，下列何者是非營利部門行銷的特性？",35,{"webId":42,"stem":43,"number":44,"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":46,"stem":47,"number":48,"year":9,"session":10},"sw-108-2-social-work-management-036","資訊系統對基層員工的效益，下列敘述何者錯誤？",36,1787299251230]