[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-030":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-030","book-110-1-bookkeeping-law-030",110,1,30,"依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",{"A":17,"B":18,"C":19,"D":20},"未實現重估增值","現金流量避險中屬有效避險部分之避險工具損益","國外營運機構財務報表換算之兌換差額","庫藏股票出售損失","D",null,"本題考點：《商業會計處理準則》第 30 條其他權益的四款列舉，以及庫藏股票依《商業會計處理準則》第 14 條、同準則第 31 條自成一格的分類地位。\n【正解理由】依《商業會計處理準則》第 30 條，其他權益指其他造成權益增加或減少之項目，包括備供出售金融資產未實現損益、現金流量避險中屬有效避險部分之避險工具損益、國外營運機構財務報表換算之兌換差額、未實現重估增值四款，並未納入庫藏股票相關損益；《商業會計處理準則》第 14 條把庫藏股票與其他權益在權益項下分列，《商業會計處理準則》第 31 條並規定庫藏股票按成本法處理，列為權益之減項並註明股數。故選 D。\n【逐項排除】\n(A) 屬其他權益；《商業會計處理準則》第 30 條第四款之未實現重估增值，指依法令辦理資產重估所產生之未實現重估增值等。\n(B) 屬其他權益；《商業會計處理準則》第 30 條第二款，指現金流量避險時避險工具屬有效避險部分之未實現利益或損失。\n(C) 屬其他權益；《商業會計處理準則》第 30 條第三款，指國外營運機構財務報表換算之兌換差額及國外營運機構淨投資之貨幣性項目交易所產生之兌換差額。\n(D) 不屬其他權益；庫藏股票依《商業會計處理準則》第 14 條與同準則第 31 條自成權益之一格並列為減項，為應選項。\n【記憶點】其他權益就那四款，庫藏股票單獨一格當權益減項。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-031","有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",31,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-032","下列何者不是營業報告書的內容？",32,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-033","下列何種情形，行政機關應給予處分相對人陳述意見之機會？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-030",114,"下列何者非不得充任記帳士之原因？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-030",113,"依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-030",112,"記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-030",111,"記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-030",109,"依商業會計法規定，商業具有控制能力或重大影響力之長期股權投資，應採用下列何種方法衡量？",false,1786689133675]