[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-024":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-024","book-107-1-bookkeeping-law-024",107,1,24,"依商業會計處理準則，無形資產應如何列示？",{"A":17,"B":18,"C":19,"D":20},"以原始取得成本列示","以公允價值列示","以成本減除累計攤銷及累計減損後之帳面金額列示","以淨變現價值列示","C",null,"本題考點：《商業會計處理準則》第 21 條第五項所定無形資產在財務報表上的列示基礎，考的是「取得成本」與「帳面金額」的差別。\n【正解理由】依《商業會計處理準則》第 21 條第五項：「無形資產應以成本減除累計攤銷及累計減損後之帳面金額列示。無形資產攤銷期限及計算方法，應予揭露。」列示的是扣除累計攤銷與累計減損之後的餘額，不是原始成本，故選 C。\n【逐項排除】\n(A) 錯誤。原始取得成本只是《商業會計法》第 41 條所定「資產及負債之原始認列，以成本衡量為原則」的入帳起點，尚未扣除《商業會計處理準則》第 21 條第五項要求扣除的累計攤銷與累計減損。\n(B) 錯誤。公允價值雖是《商業會計法》第 41 條之 2 所列衡量基礎之一，但《商業會計處理準則》第 21 條第五項對無形資產指定的列示基礎為成本減除累計攤銷及累計減損。\n(C) 正確。與《商業會計處理準則》第 21 條第五項前段文字相符，攤銷與減損兩者都要扣。\n(D) 錯誤。淨變現價值是存貨的衡量參考，《商業會計法》第 43 條第二項規定存貨以成本與淨變現價值孰低衡量，該基礎並非無形資產之列示方法。\n【記憶點】無形資產列示＝成本減累計攤銷再減累計減損，攤銷期限與方法還要另外揭露。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-023","自企業合併取得之不可辨認及未單獨認列未來經濟效益之無形資產為：",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-025","依商業會計處理準則，已辦理資產重估者，發生減損時，應如何認列？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-022","依商業會計處理準則，下列關於「應收帳款」之敘述何者錯誤？",22,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-026","依商業會計處理準則，當公司買回庫藏股票，尚未再出售或註銷者，應按下列何者列為權益之減項？",26,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-021","依商業會計處理準則規定，下列何者錯誤？",21,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-027","下列有關商業會計法規定的認列與衡量方式何者錯誤？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-024",114,"下列關於商業會計法及商業會計處理準則之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-024",113,"依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-024",112,"下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-024",111,"關於記帳士登錄，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-024",110,"彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 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？",false,1786689135087]