[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-015":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law","記帳法規","恆 50 題(每題 2 分),十年未變",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-105-1-記帳相關法規概要-015","book-105-1-bookkeeping-law-015",105,1,15,"資產之取得，係由非貨幣性資產交換而來者，其公允價值無法可靠衡量時，依商業會計法第 42 條之規定，須如何處理？",{"A":17,"B":18,"C":19,"D":20},"應由董事會決議定之","應由股東會決議定之","須委請會計師鑑價","以換出資產之帳面金額衡量","D",null,"本題考點：《商業會計法》第 42 條第一項非貨幣性資產交換的衡量原則，以及公允價值無法可靠衡量時的備位基礎。\n【正解理由】《商業會計法》第 42 條第一項規定「資產之取得，係由非貨幣性資產交換而來者，以公允價值衡量為原則。但公允價值無法可靠衡量時，以換出資產之帳面金額衡量。」原則是公允價值，但書指定的替代基礎是換出資產之帳面金額，故選 D。\n【逐項排除】\n(A) 董事會決議是公司內部的意思形成程序，《商業會計法》第 42 條第一項並未以任何會議決議作為資產衡量基礎。\n(B) 股東會決議同屬公司內部程序，《商業會計法》第 42 條第一項但書指定的是換出資產之帳面金額，而不是由股東會決定金額。\n(C) 委請會計師鑑價是取得公允價值的可能手段之一，但《商業會計法》第 42 條第一項但書處理的正是公允價值已無法可靠衡量的情形，此時條文直接改採帳面金額，並未要求鑑價。\n(D) 正確。依《商業會計法》第 42 條第一項但書，公允價值無法可靠衡量時，以換出資產之帳面金額衡量，注意是換出而非換入的那一項資產。\n【記憶點】換資產先看公允價值，測不準就用自己換出去那項的帳面金額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-014","會計事項除應按發生次序逐日登帳外，至遲不得超過幾個月完成登帳？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-016","依照現行商業會計處理準則，「避險之衍生金融資產－流動」應如何衡量？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-013","各種商業均不得豁免設置之帳簿為下列何種？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-017","依照現行商業會計處理準則，商業之「應付股息紅利」應置於何一會計項目下？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-012","下列何種憑證為「證明處理會計事項人員之責任，而為記帳所根據之憑證」？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-018","財務報表內容所稱之收益，係指報導期間經濟效益之增加，依商業會計法之規定，不包含依何種方式而增加之收益？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-015",114,"甲股份有限公司 113 年度財務報表於 114 年 3 月 31 日經股東會通過，該公司屏東廠不幸於 114 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-015",113,"依商業會計處理準則之規定，不可能同時出現於短期性及長期性投資之會計項目為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-015",112,"公法上之請求權，於請求權人假設為稅捐處，無法律另有規定，於 111 年 8 月 1 日已將 111 年房屋稅單合法送達欠稅人，依行政程序法第 131 條規定，該筆欠稅若至何時不移送強制執行其請求權即消滅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-015",111,"下列何種情況下，商業得不另製記帳憑證，而以原始憑證作為記帳憑證？①整理結算 ②會計事務較簡 ③結算後轉入帳目 ④原始憑證已符合記帳需要",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-015",110,"大鵬電子公司擁有甲、乙兩棟辦公大樓，甲棟供營業使用，乙棟供出租賺取租金，此兩棟大樓可否辦理資產重估、認列減損損失？",false,1786689135869]