[{"data":1,"prerenderedAt":48},["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,[25,29,32,36,40,44],{"webId":26,"stem":27,"number":23,"year":28,"session":23},"sw-106-1-social-work-management-001","請問以下 5 項：①明確分工 ②職位階層化 ③用人唯才 ④依法行政 ⑤公私劃分。那些是 Max Weber 所提「官僚體制」的特性？",106,{"webId":30,"stem":31,"number":10,"year":28,"session":23},"sw-106-1-social-work-management-002","試問非營利組織使命宣言（mission statement）應該包括下列那些內容？①宗旨 ②任務 ③價值觀 ④成功後的具體圖像",{"webId":33,"stem":34,"number":35,"year":28,"session":23},"sw-106-1-social-work-management-003","以下有關 Fred Fiedler 權變領導理論（contingency leadership theory）說明，何項有誤？",3,{"webId":37,"stem":38,"number":39,"year":28,"session":23},"sw-106-1-social-work-management-004","有關策略管理（strategic management）與策略規劃（strategic planning）的敘述，下列何者錯誤？",4,{"webId":41,"stem":42,"number":43,"year":28,"session":23},"sw-106-1-social-work-management-005","在方案需求評估中，個案問題（client problems）、個案需求（client needs）、問題成因（causes of problem），三者的邏輯順序為何？",5,{"webId":45,"stem":46,"number":47,"year":28,"session":23},"sw-106-1-social-work-management-006","組織識別系統應包含理念識別（Mind Identity）、行為識別（Behavior Identity）及視覺識別（Visual Identity）三者整合而成，下列何者屬於行為識別？",6,1784109489032]