[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-023":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-108-1-記帳相關法規概要-023","book-108-1-bookkeeping-law-023",108,1,23,"無活絡市場之債務工具投資之衡量基礎為：",{"A":17,"B":18,"C":19,"D":20},"成本","攤銷後成本","公允價值","淨變現價值","B",null,"本題考點：《商業會計處理準則》第 15 條對「無活絡市場之債務工具投資」所定的衡量基礎。\n【正解理由】《商業會計處理準則》第 15 條第二項第二款第四目明定「無活絡市場之債務工具投資－流動：指持有無活絡市場公開報價，且具固定或可決定收取金額之債務工具投資，應以攤銷後成本衡量」。因收取金額固定或可決定，得以有效利息法逐期攤銷折溢價，衡量基礎即為攤銷後成本，故選 B。\n【逐項排除】\n(A) 成本：《商業會計處理準則》第 15 條第二項第二款第三目所稱以成本衡量之金融資產，指投資於無活絡市場公開報價之權益工具且公允價值無法可靠衡量者，標的是權益工具，不是債務工具。\n(B) 攤銷後成本：與《商業會計處理準則》第 15 條第二項第二款第四目的文字相符，為正確選項。\n(C) 公允價值：依《商業會計處理準則》第 15 條第二項第二款第一目與第二目，透過損益按公允價值衡量之金融資產與備供出售金融資產才以公允價值衡量。\n(D) 淨變現價值：依《商業會計法》第 43 條第二項，淨變現價值用於存貨之成本與淨變現價值孰低衡量，與債務工具投資無涉。\n【記憶點】無活絡市場又能收固定金額，就走攤銷後成本，與持有至到期日金融資產同一基礎。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-022","甲公司係以電子方式處理會計事務，為了爭取上市上櫃的核准，公司高層故意要會計人員多記錄收入部分交易事項，少記錄成本費用交易事項，使帳上獲利提高，相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑：①商業負責人 ②依法受託代他人處理會計事務之人員 ③經辦會計人員 ④主辦會計 ⑤以電子方式處理會計資料之有關人員",22,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-024","依商業會計法第 66 條規定，商業每屆決算應編製下列那些報表？①財務報表 ②營業報告書 ③盈餘分派表 ④年度預算表",24,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-021","商業會計法所稱商業，係指下列那一項規定？",21,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-025","分期付款銷貨之未實現利息收入，應列在下列何處？",25,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-020","甲公司係租賃業，關於甲公司其營業外收益及費損，下列何者敘述錯誤？",20,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-026","依商業會計處理準則規定，下列何項係屬營業外收益及費損？",26,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-023",114,"依照商業會計處理準則第 26 條之規定，下列那些是正確之長期借款敘述？①應以攤銷後成本衡量 ②應揭露其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款；其以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額 ③向業主、員工及關係人借入之長期款項，應彙總揭露 ④指到期日在 1 年以上之借款",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-023",113,"①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-023",112,"公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-023",111,"關於記帳士執行業務，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-023",110,"依商業會計處理準則第 9 條規定，會計帳簿之記載方式，下列敘述何者正確？",false,1786689134610]