[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-029":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-029","book-108-1-bookkeeping-law-029",108,1,29,"金融工具投資分類在流動資產者，不可能包括下列那一項？",{"A":17,"B":18,"C":19,"D":20},"備供出售金融資產","持有到期日金融資產","採用權益法之投資","無活絡市場之債務工具投資","C",null,"本題考點：《商業會計處理準則》第 15 條的短期性投資列舉，與同準則第 16 條長期性投資的分野。\n【正解理由】《商業會計處理準則》第 15 條第二項第二款把可列為流動資產的短期性投資逐目列舉：透過損益按公允價值衡量之金融資產－流動、備供出售金融資產－流動、以成本衡量之金融資產－流動、無活絡市場之債務工具投資－流動、持有至到期日金融資產－流動、避險之衍生金融資產－流動，六目均無採用權益法之投資；該項目係列於《商業會計處理準則》第 16 條第一項第六款的長期性投資，故選 C。\n【逐項排除】\n(A) 備供出售金融資產：《商業會計處理準則》第 15 條第二項第二款第二目定有流動版本，可列為流動資產。\n(B) 持有到期日金融資產：《商業會計處理準則》第 15 條第二項第二款第五目就在一年內到期之部分定有流動版本。\n(C) 採用權益法之投資：依《商業會計法》第 44 條第二項，具有控制能力或重大影響力之長期股權投資採用權益法處理，性質即為長期持有，不可能列在流動資產，為本題所問的正確選項。\n(D) 無活絡市場之債務工具投資：《商業會計處理準則》第 15 條第二項第二款第四目定有流動版本，可列為流動資產。\n【記憶點】權益法要的是控制或重大影響，那是長期關係，永遠站在非流動那一邊。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-028","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？",28,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-032","台中公司與蔡記帳士簽訂委任書，委託蔡記帳士為台中公司記帳及報稅，蔡記帳士未經台中公司許可，洩漏業務上之秘密，就該事件下列何者敘述正確？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-029",114,"下列何者非記帳士在登錄區域內得執行之業務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-029",113,"依照商業會計法第 5 條規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-029",112,"商業負責人應於會計年度終了後多久內，將商業之決算報表提請商業出資人、合夥人或股東承認？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-029",111,"除有未結會計事項者外，商業會計法規定會計帳簿應於年度決算程序辦理終了後，至少保存幾年？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-029",110,"依商業會計處理準則規定，保留盈餘不包含下列那一項會計項目？",false,1786689134670]