[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-016":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-016","book-105-1-bookkeeping-law-016",105,1,16,"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？",{"A":17,"B":18,"C":19,"D":20},"以公允價值衡量","以攤銷後成本衡量","以帳面金額衡量","依先進先出法或平均法衡量","A",null,"本題考點：《商業會計處理準則》第 15 條流動資產項下短期性投資各目的衡量基礎，其中避險之衍生金融資產－流動屬於哪一種。\n【正解理由】《商業會計處理準則》第 15 條第二款第六目規定「避險之衍生金融資產－流動：指依避險會計指定且為有效避險工具之衍生金融資產，應以公允價值衡量。」該目把衡量基礎直接寫在項目定義之後，明定為公允價值，故選 A。\n【逐項排除】\n(A) 正確。依《商業會計處理準則》第 15 條第二款第六目，只要是依避險會計指定且為有效避險工具之衍生金融資產，即以公允價值衡量。\n(B) 攤銷後成本是《商業會計處理準則》第 15 條第二款第四目無活絡市場之債務工具投資－流動，以及同款第五目持有至到期日金融資產－流動的衡量基礎，並非本項目所適用。\n(C) 帳面金額衡量出現在《商業會計法》第 42 條第一項但書，用於非貨幣性資產交換而公允價值無法可靠衡量的情形，與《商業會計處理準則》第 15 條所定本項目無涉。\n(D) 先進先出法或平均法是《商業會計處理準則》第 15 條第七款第一目所列存貨成本的計算方法，對象是存貨而非衍生金融資產。\n【記憶點】名稱帶「避險之衍生金融」的項目，資產面與負債面一律以公允價值衡量。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-015","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？",15,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-019","依商業會計法第 50 條之規定，無形資產若為自行發展取得者，應如何認定其取得成本？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-016",114,"依現行商業會計法及商業會計處理準則規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-016",113,"公開發行股票公司為他公司有限責任股東，其投資總額原則上不得超過公司實收股本 40%。除非符合下列那些條件之一，其投資總額不受公司實收股本 40%上限限制？①以投資為專業 ②經代表已發行股份總數二分之一以上股東出席，出席股東二分之一以上同意之股東會決議 ③經二分之一以上董事出席，出席董事二分之一以上同意之董事會決議 ④公司章程另有規定 ⑤經代表已發行股份總數三分之二以上股東出席，出席股東二分之一以上同意之股東會決議",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-016",112,"行政機關作成限制之行政處分前，應給予該處分相對人陳述意見之機會。下列那些情形，行政機關得不給予陳述意見之機會？①作成同種類之處分不多 ②行政處分所根據之事實，客觀上明白足以確認者 ③限制自由或權利之內容及程度，顯屬重大 ④為避免處分相對人隱匿、移轉財產或潛逃出境，依法律所為保全或限制出境之處分",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-016",111,"有關公司名稱預查審核之相關規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-016",110,"臺北公司 109 年度決算程序辦理於 110 年 4 月 30 日終了，除應永久保存或有關未結會計事項者外，各項會計憑證、會計帳簿及財務報表，至少應保存至何時為止？",false,1786689135884]