[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-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-107-1-記帳相關法規概要-015","book-107-1-bookkeeping-law-015",107,1,15,"依商業會計法規定，購入之商譽、商標權等無形資產，應如何衡量入帳？",{"A":17,"B":18,"C":19,"D":20},"以公允價值為取得成本","以淨變現價值為取得成本","以實際成本為取得成本","不應入帳","C",null,"本題考點：《商業會計法》第 50 條第一項對購入之商譽、商標權等無形資產，其取得成本的衡量規定。\n【正解理由】《商業會計法》第 50 條第一項規定「購入之商譽、商標權、專利權、著作權、特許權及其他無形資產，應以實際成本為取得成本」。題目所舉的商譽與商標權均在該項列舉之內，取得成本即為實際成本，故選 C。\n【逐項排除】\n(A) 公允價值是《商業會計法》第 42 條對非貨幣性資產交換與受贈資產所定的衡量基礎，並非同法第 50 條第一項對購入無形資產的規定。\n(B) 淨變現價值出現在《商業會計法》第 43 條第二項的存貨孰低衡量，與購入無形資產的取得成本無涉。\n(C) 實際成本即《商業會計法》第 50 條第一項明定的取得成本，與條文相符。\n(D) 購入之無形資產依《商業會計法》第 50 條第一項應以實際成本入帳；同法同條第二項另就自行發展取得者規定以登記或創作完成時之成本作為取得成本，其後之研究發展支出應作為當期費用，並非一概不入帳。\n【記憶點】無形資產「買來記實際成本、自行發展記登記或創作完成時成本、之後的研發支出列當期費用」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-014","依商業會計法第 43 條規定，存貨以成本與淨變現價值孰低衡量，當存貨成本高於淨變現價值時，應將成本沖減至淨變現價值，沖減金額應於發生當期認列於那一個會計項目？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-016","下列有關各項會計事項之認列，何者錯誤？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-013","依商業會計法規定，取得由非貨幣性資產交換而來的資產時，原則上應如何衡量？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-017","下列有關商業會計法對會計憑證與帳簿的規定何者錯誤？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-012","依商業會計法規定，會計事項應按發生次序逐日登帳，至遲不得超過多久？而各項會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存幾年？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-018","依商業會計法規定，具負債性質之特別股，其股利應認列為：",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,1786689134993]