[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-025":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-025","book-107-1-bookkeeping-law-025",107,1,25,"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？",{"A":17,"B":18,"C":19,"D":20},"直接認列至當期損失","先減少未實現重估增值","提列累計減損","做為股本之減項","B",null,"本題考點：《商業會計處理準則》第 24 條第三項，已辦理資產重估之資產發生減損時的認列順序。\n【正解理由】依《商業會計處理準則》第 24 條第三項：「已辦理資產重估者，發生減損時，應先減少未實現重估增值；如有不足，認列至當期損失。減損損失迴轉時，於原認列損失範圍內，認列至當期利益；如有餘額，列為未實現重估增值。」條文明定的第一順位是沖減未實現重估增值，故選 B。\n【逐項排除】\n(A) 錯誤。認列至當期損失是《商業會計處理準則》第 24 條第三項所定的第二順位，須未實現重估增值不足沖減時才輪到，逕行直接認列即跳過條文所定的先後次序。\n(B) 正確。與《商業會計處理準則》第 24 條第三項前段「應先減少未實現重估增值」完全相符。\n(C) 錯誤。《商業會計處理準則》第 24 條第一項就一般資產規定帳面金額大於可回收金額時認列減損損失，但已重估資產依同條第三項另有先沖權益的特別順序，非逕以提列累計減損作答。\n(D) 錯誤。未實現重估增值依《商業會計法》第 52 條第一項係重估所生之增值科目，並依《商業會計處理準則》第 30 條第四款歸屬於其他權益，該項目與股本分屬不同權益項目，不生股本減項問題。\n【記憶點】重估過的資產發生減損：先吃掉未實現重估增值，不夠才進當期損失。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-024","依商業會計處理準則，無形資產應如何列示？",24,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-028","下列有關商業會計處理準則之敘述何者錯誤？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-025",114,"臺南公司 113 年度之決算報表已於 114 年 6 月 30 日提請股東承認，然而該公司也因為帳載不實於 114 年 7 月 20 日遭員工踢爆，並被某週刊大幅報導，未來也可能遭到國稅局補徵及處罰。試問臺南公司下列那些人員在 114 年 6 月 30 日提請股東承認後，對於 113 年度之會計責任可以解除？①商業負責人 ②經理人 ③主辦會計 ④經辦會計",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-025",113,"記帳士職業倫理道德規範中「記帳士」係指：",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-025",112,"股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-025",111,"財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-025",110,"依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",false,1786689135101]