[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-028":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-028","book-108-1-bookkeeping-law-028",108,1,28,"依據我國商業會計法之規定，下列有關存貨評價與處理之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"商業存貨、存料、在製品、製成品、副產品等存貨之衡量，以實際成本為原則","成本高於淨變現價值時，跌價損失應列為非營業損失","所謂淨變現價值，係指企業預期正常營業出售存貨所能取得之淨額","存貨成本計算方法得依其種類或性質，採用個別認定法、先進先出法或平均法","B",null,"本題考點：《商業會計法》第 43 條的存貨衡量規定，特別是跌價沖減金額究竟認列在哪一個會計項目。\n【正解理由】《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，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為銷貨成本」。沖減數進的是銷貨成本，屬營業成本而非非營業損失，故選 B。\n【逐項排除】\n(A) 存貨之衡量以實際成本為原則，與《商業會計法》第 41 條「資產及負債之原始認列，以成本衡量為原則」的意旨相符，敘述正確。\n(B) 把跌價損失列為非營業損失，與《商業會計法》第 43 條第二項「認列為銷貨成本」不符，為本題所指的錯誤敘述。\n(C) 淨變現價值指預期正常營業出售存貨所能取得之淨額，與《商業會計法》第 43 條第二項採成本與淨變現價值孰低衡量時所指的基礎一致，敘述正確。\n(D) 存貨成本計算方法得依其種類或性質，採用個別認定法、先進先出法或平均法，逐字見於《商業會計法》第 43 條第一項，敘述正確。\n【記憶點】存貨跌價往下沖到淨變現價值，沖掉的數字回到銷貨成本，不繞道營業外。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-027","依商業會計法第 42 條之規定，下列何者錯誤？",27,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-029","金融工具投資分類在流動資產者，不可能包括下列那一項？",29,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-030","生產性植物應分類為下列何者？",30,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-031","商業各項原始憑證及記帳憑證，其保存期限之起算日為：",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-028",114,"A 記帳士於屏東縣設立記帳士事務所，登錄執行業務區域為屏東縣、高雄市、臺南市、臺東縣，有關於 A 記帳士執業及加入記帳士公會事宜，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-028",113,"甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-028",112,"下列有關財務報表之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-028",111,"關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-028",110,"依商業會計處理準則規定，有關負債準備之敘述何者正確？",false,1786689134662]