[{"data":1,"prerenderedAt":64},["ShallowReactive",2],{"q-nurse-112-1-fundamental-nursing-078":3},{"subject":4,"subjectSlug":5,"subjectFullName":6,"question":7,"related":34,"lastmod":63},"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-112-1-基本護理學與護理行政-078","nurse-112-1-fundamental-nursing-078",112,1,78,"下列何者不屬於經常性支出預算？",{"A":15,"B":16,"C":17,"D":18},"護理教育訓練費","護理人員加班費","購置醫療設備費","文具紙張用品費","C",null,[],"本題考點在於經常性支出與資本支出的區別。依預算分類，經常性支出是維持日常營運、於當期消耗的費用，如教育訓練費、加班費、文具用品費；而購置醫療設備屬取得長期使用資產的資本支出（capital expenditure），故不屬經常性支出者為 C。A 的護理教育訓練費、B 的護理人員加班費、D 的文具紙張用品費皆屬反覆發生、當期耗用的經常性支出。醫療設備使用年限長、金額大且需提列折舊，性質與前三者不同，故選 C。","預算兩大類：經常門（recurrent，人事、耗材、水電、訓練等日常費用）與資本門（capital，建物、設備等長期資產，須逐年折舊）。判斷關鍵：是否「當期耗用」與「使用年限」。設備一次購置、多年使用故列資本支出。記憶要點：會折舊、金額大、用很久＝資本支出，其餘反覆小額＝經常支出。",[25,28,30,32],{"term":26,"count":27},"預算分類",2,{"term":29,"count":11},"經常性支出",{"term":31,"count":11},"資本支出",{"term":33,"count":11},"醫療設備折舊",[35,39,44,49,54,59],{"webId":36,"stem":37,"number":38,"year":10,"session":11},"nurse-112-1-fundamental-nursing-079","依據單位內部及外部的環境作適度工作調配，帶領團隊達成共同目標，此領導者運用下列何種領導理論？",79,{"webId":40,"stem":41,"number":42,"year":10,"session":43},"nurse-112-3-fundamental-nursing-015","輸血前，需二位護理人員共同雙重核對（double check）的項目，包括下列那些？①捐血者姓名 ②血型 ③血液成分 ④血液有效日期 ⑤捐血者病歷號碼",15,3,{"webId":45,"stem":46,"number":47,"year":48,"session":27},"nurse-113-2-fundamental-nursing-009","下列護理評估資料的型態，何者屬於客觀資料（objective data）？",9,113,{"webId":50,"stem":51,"number":52,"year":53,"session":43},"nurse-114-3-fundamental-nursing-007","與已建立信任關係的病人會談時，下列會談距離何者最適當？",7,114,{"webId":55,"stem":56,"number":57,"year":58,"session":11},"nurse-106-1-fundamental-nursing-061","某護理師負責照護 6 位病人，上午 9 點時測量生理指標及給藥。甲病人因疼痛要求止痛劑；乙病人血壓高，要求降壓劑；丙病人主訴胸部悶痛臉色發白，醫囑要立即做 EKG。以上情境中那一項是緊急且重要的工作？",61,106,{"webId":60,"stem":61,"number":42,"year":62,"session":27},"nurse-107-2-fundamental-nursing-015","以下醫囑：N\u002FS 500 c.c. + KCL 15 mEq IVD stat.，如果 KCL 1 amp.容量為 20 c.c. 內含有 KCL 40 mEq，加入的 KCL 有多少 c.c.？",107,"2026-09-04",1788510741672]