[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-011":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-109-1-記帳相關法規概要-011","book-109-1-bookkeeping-law-011",109,1,11,"商業在合併、分割、收購、解散、終止或轉讓時，下列何者不屬於商業會計法認可之資產計價方式？",{"A":17,"B":18,"C":19,"D":20},"公允價值","實際成交價格","帳面金額","淨變現價值","D",null,"本題考點：《商業會計法》第 57 條所列商業於合併、分割、收購、解散、終止或轉讓時之資產計價基礎，該條僅認可三種，淨變現價值不在其中。\n【正解理由】《商業會計法》第 57 條規定「商業在合併、分割、收購、解散、終止或轉讓時，其資產之計價應依其性質，以公允價值、帳面金額或實際成交價格為原則」，明文列舉的計價基礎只有公允價值、帳面金額與實際成交價格三者，淨變現價值並未列入，故選 D。\n【逐項排除】\n(A) 公允價值：《商業會計法》第 57 條明列之計價基礎，屬該條認可之方式。\n(B) 實際成交價格：《商業會計法》第 57 條明列之計價基礎，屬該條認可之方式。\n(C) 帳面金額：《商業會計法》第 57 條明列之計價基礎，屬該條認可之方式。\n(D) 淨變現價值：《商業會計法》第 41-2 條將其列為決定財務報表會計項目金額時可選用的衡量基礎之一，同法第 43 條亦以其作為存貨「成本與淨變現價值孰低」的比較標準，但同法第 57 條的三種計價基礎並未納入，於本題所問的情境即非認可方式。\n【記憶點】合併、分割、收購、解散、終止、轉讓六情境，計價只認公允價值、帳面金額、實際成交價格三價。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-010","商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",10,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-012","耐用年限屆滿仍可繼續供營業上使用之資產，有關折舊之提列，在商業會計法上有何規定？",12,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-009","依商業會計處理準則規定，下列何項資產不需於資產負債表日進行減損測試？",9,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-013","下列有關生產性植物之敘述，何者正確？",13,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-008","依記帳士法及相關法規規定，有關記帳及報稅代理人之執行業務，下列敘述何者錯誤？",8,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-014","商業會計法對於支出效益之敘述，下列何者錯誤？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-011",114,"依據商業會計法及商業會計處理準則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-011",113,"依商業會計法之規定，資產之折舊方法有那些？①平均法 ②生產數量法 ③加權平均法 ④年數合計法 ⑤工作時間法",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-011",112,"下列有關記帳士職業倫理道德規範之敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-011",111,"下列何項敘述，違反商業會計法之規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-011",110,"依商業會計法第 26 條規定，「股東往來」性質之交易，關於商業帳簿的記載，下列敘述何者正確：①屬財產帳戶 ②屬人名帳戶 ③應載明股東真實姓名 ④應載明股東居所列於分戶帳 ⑤應載明股東住所列於分戶帳 ⑥應載明股東持股比例於分戶帳",false,1786689133980]