[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-026":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-110-1-記帳相關法規概要-026","book-110-1-bookkeeping-law-026",110,1,26,"依商業會計法規定，有關資產重估的會計處理，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"商業得依法令規定辦理資產重估價，認列未實現重估增值","已辦理資產重估者，發生減損時，減損數額認列為當期損失","減損損失迴轉時，於原認列損失範圍內，認列至當期利益","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","B",null,"本題考點：《商業會計處理準則》第 24 條第三項關於已辦理資產重估之資產發生減損時的沖抵順序，以及《商業會計法》第 51 條、第 52 條的重估與未實現重估增值。\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」，減損數額必須先沖抵未實現重估增值，不足部分才進當期損失，不得逕行全數認列為當期損失。選項 B 略去先減少未實現重估增值這一步，與該項規定不符，即為敘述錯誤者。故選 B。\n【逐項排除】\n(A) 正確；《商業會計法》第 51 條規定商業得依法令規定辦理資產重估價，同法第 52 條第一項規定依前條辦理重估或調整之資產而發生之增值，應列為未實現重估增值。\n(B) 錯誤；把《商業會計處理準則》第 24 條第三項的兩階段處理壓成一階段，漏掉先減少未實現重估增值的順序，為應選項。\n(C) 正確；《商業會計處理準則》第 24 條第三項後段明定減損損失迴轉時，於原認列損失範圍內認列至當期利益。\n(D) 正確；逐字對應《商業會計處理準則》第 24 條第三項前段的先減增值、不足再認列當期損失。\n【記憶點】重估過的資產減損，先吃未實現重估增值，吃不夠才進當期損失。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-025","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：",25,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-027","依商業會計處理準則規定，有關本期所得稅資產之敘述，下列何者正確？",27,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-024","彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-028","依商業會計處理準則規定，有關負債準備之敘述何者正確？",28,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-023","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？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-029","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？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-026",114,"A 記帳士受某詐騙集團的委任，專門負責處理詐團內部的金流及會計事務。如今詐騙集團已被檢警偵破並瓦解，A 記帳士亦因協助詐團會計事務被認定為詐團之成員之一，並以詐欺之犯罪行為受有期徒刑 3 年裁判確定。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-026",113,"下列有關記帳士執業規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-026",112,"在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-026",111,"下列何者非商業會計法第 43 條規定之存貨成本計算方法？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-026",109,"依商業會計法及相關法規規定，關於記帳憑證之敘述，下列何者錯誤？",false,1786689133639]