[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-026":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-106-1-記帳相關法規概要-026","book-106-1-bookkeeping-law-026",106,1,26,"依商業會計法第 41 條之規定，資產及負債之原始認列，應以何種衡量為原則？",{"A":17,"B":18,"C":19,"D":20},"公允價值","成本","淨變現價值","帳面金額","B",null,"本題考點：《商業會計法》第 41 條所定資產及負債原始認列的衡量原則。\n【正解理由】《商業會計法》第 41 條規定「資產及負債之原始認列，以成本衡量為原則」，條文文字僅指向成本一項，其餘衡量基礎屬後續衡量或例外情形的問題，故選 B。\n【逐項排除】\n(A) 錯誤。公允價值是《商業會計法》第 41-2 條所列可供選擇的衡量基礎之一，並非原始認列的原則；依《商業會計法》第 42 條第一項，只有資產取得係由非貨幣性資產交換而來者，才以公允價值衡量為原則。\n(B) 正確。《商業會計法》第 41 條明定原始認列以成本衡量為原則，與題意相符。\n(C) 錯誤。淨變現價值同為《商業會計法》第 41-2 條所列的衡量基礎之一，其典型適用場合是《商業會計法》第 43 條第二項的存貨以成本與淨變現價值孰低衡量，屬後續衡量。\n(D) 錯誤。帳面金額出現在《商業會計法》第 42 條第一項但書，即非貨幣性資產交換之公允價值無法可靠衡量時，以換出資產之帳面金額衡量，是例外中的例外，不是原始認列通則。\n【記憶點】原始認列一律先問成本，公允價值與淨變現價值都是後面才登場。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-025","依商業會計法第 66 條之規定，應於決算報表上簽名或蓋章之人為下列何者？ ①代表商業之負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",25,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-027","依商業會計法之規定，下列敘述何者正確？",27,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-024","依商業會計處理準則之規定，下列短期性之投資，何者應以攤銷後成本衡量？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-028","依商業會計法第 28 之 2 條之規定，下列權益減少之方式，何者不應當作費損？",28,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-023","依商業會計處理準則之規定，下列有關「投資性不動產」之敘述，何者錯誤？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-029","依商業會計法第 18 條之規定，有關會計憑證，下列敘述何者錯誤？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-026",114,"A 記帳士受某詐騙集團的委任，專門負責處理詐團內部的金流及會計事務。如今詐騙集團已被檢警偵破並瓦解，A 記帳士亦因協助詐團會計事務被認定為詐團之成員之一，並以詐欺之犯罪行為受有期徒刑 3 年裁判確定。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-026",113,"下列有關記帳士執業規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-026",112,"在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-026",111,"下列何者非商業會計法第 43 條規定之存貨成本計算方法？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-026",110,"依商業會計法規定，有關資產重估的會計處理，下列敘述何者錯誤？",false,1786689135556]