[{"data":1,"prerenderedAt":61},["ShallowReactive",2],{"q-nurse-108-1-fundamental-nursing-062":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":31,"lastmod":60},"基本護理學與護理行政","fundamental-nursing","基本護理學(包括護理原理、護理技術)與護理行政",{"id":8,"webId":9,"year":10,"session":11,"subject":4,"number":12,"stem":13,"options":14,"answer":19,"answerNote":20,"images":21,"explanation":22,"explanationDeep":23,"topics":24,"freq":27},"nurse-108-1-基本護理學與護理行政-062","nurse-108-1-fundamental-nursing-062",108,1,62,"醫院內重大採購或硬體建設所需之預算是屬於下列何者？",{"A":15,"B":16,"C":17,"D":18},"營運預算","資本預算","現金支出預算","經常預算","B",null,[],"本題考點是預算的分類。依預算學定義，資本預算（capital budget）用於重大、長期、金額龐大且效益延續多年的支出，如醫療儀器採購、建築硬體與設備更新，故正解為 B。A 營運預算（operating budget）指維持日常業務運作的收入與支出，屬經常性、短期。C 現金支出預算（cash budget）著重現金流入流出的時間安排與週轉管理，處理的是資金調度而非資產購置。D 經常預算指例行性、重複發生的日常開銷，如薪資、耗材，金額小且週期短。判斷關鍵在於支出是否為「一次性、長期使用的資本財」——凡硬體建設或大型設備即歸資本預算。","資本預算 vs 營運預算是護理行政必考對比：前者買「會折舊、用很多年的資產」（房舍、CT、病床），後者付「當年就消耗完的成本」（薪水、紗布、電費）。資本支出因金額大、影響久，通常需經董事會或高層核准並評估投資報酬。可連結預算編列方法（零基、固定限額、開放式）與資本財折舊概念一起複習。",[25,28,29,30],{"term":26,"count":27},"預算分類",2,{"term":16,"count":11},{"term":15,"count":11},{"term":17,"count":11},[32,36,40,45,50,55],{"webId":33,"stem":34,"number":35,"year":10,"session":11},"nurse-108-1-fundamental-nursing-063","護理主管透過預算的編列，將組織的收入和支出做有系統的歸納與安排。下列有關預算的敘述何者正確？",63,{"webId":37,"stem":38,"number":39,"year":10,"session":27},"nurse-108-2-fundamental-nursing-079","有關醫療糾紛處理後的省思與預防，下列何者較為適當？①徹底檢討追究事故當事者之疏失 ②給予事故當事者關懷，協助走出傷痛 ③ 加強在職教育，提升照護品質 ④為防事故再發生，所有醫囑均須請醫師說明",79,{"webId":41,"stem":42,"number":43,"year":44,"session":27},"nurse-109-2-fundamental-nursing-013","醫療廢棄物之收集處理方式，下列何者錯誤？",13,109,{"webId":46,"stem":47,"number":48,"year":49,"session":27},"nurse-110-2-fundamental-nursing-051","有關入院病人護理措施，下列何者適當？ ①需在接病人的當班內完成所有的護理評估等病歷內容 ②自我介紹及觀察病人是最先的護理活動 ③需建立身高、體重及生命徵象的資料 ④護理人員應主動保管病人貴重物品，以免遺失",51,110,{"webId":51,"stem":52,"number":53,"year":54,"session":11},"nurse-112-1-fundamental-nursing-015","護理師依醫囑給予劉先生 Cefazolin 1000 mg q12h I.V. drip，應於何時執行備藥的第二讀？",15,112,{"webId":56,"stem":57,"number":58,"year":54,"session":59},"nurse-112-3-fundamental-nursing-049","某護理師和同儕相處融洽，績效考核時主管可能因此給予其較高的分數，屬於下列何種考核偏差？",49,3,"2026-09-04",1788510709283]