[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-007":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-111-1-記帳相關法規概要-007","book-111-1-bookkeeping-law-007",111,1,7,"依商業會計處理準則第 24 條規定，下列那一種資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？",{"A":17,"B":18,"C":19,"D":20},"投資性不動產","以成本衡量之權益工具投資","採權益法之投資","不動產、廠房及設備","B",null,"本題考點：《商業會計處理準則》第 24 條就資產減損損失迴轉所設的除外範圍。\n【正解理由】依《商業會計處理準則》第 24 條第二項，「當有證據顯示除商譽、備供出售及以成本衡量之權益工具投資以外之資產於以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額應予迴轉，迴轉金額應認列至當期利益」。條文以「除……以外」的寫法把三類資產排在迴轉之外，其中就有以成本衡量之權益工具投資，故選 B。\n【逐項排除】\n(A) 投資性不動產列於《商業會計處理準則》第 24 條第一項應評估有無減損跡象的項目之中，卻不在同條第二項的除外名單內，其減損損失仍應迴轉。\n(B) 以成本衡量之權益工具投資與商譽、備供出售者並列在《商業會計處理準則》第 24 條第二項的除外範圍，帳面金額不予迴轉，為正解。\n(C) 採用權益法之投資同樣列在《商業會計處理準則》第 24 條第一項的評估對象之中，未被同條第二項排除，仍應迴轉。\n(D) 不動產、廠房及設備亦屬《商業會計處理準則》第 24 條第一項所列的評估對象，不在同條第二項的除外之列，減損損失可以迴轉。\n【記憶點】除外名單只有三個：商譽、備供出售、以成本衡量之權益工具投資，其餘認列過的減損都能迴轉，但不得超過原未認列減損時的帳面金額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-006","依商業會計法規定，有關公司組織之主辦會計人員任免規定，下列敘述何者正確？",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-008","有關「會計帳簿」之敘述，下列何者正確？",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-005","下列涉及現金之交易，何者違反商業會計法第 9 條有關商業之支出，達一定金額者，應使用之支付工具或方法之規定？①甲公司購買機器設備開立 350 萬元支票給賣方 ②乙銀行將其核准之貸款金額 200 萬元存入客戶帳戶 ③丙公司以現金 150 萬元支付購買辦公室之頭期款 ④丁公司出售汽車而自某君收到 110 萬元現金 ⑤戊公司以活期存款取款條自銀行提領 105 萬元現金支付廠商貨款",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-009","依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-004","下列何者不是記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①誠正 ②獨立 ③適任 ④保密 ⑤務實 ⑥廉潔",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-010","下列敘述何者正確？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-007",114,"下列有關生產性植物之敘述，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-007",113,"關於商業記帳本位與記帳文字之規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-007",112,"記帳士某甲，因逃漏稅捐，經稅捐稽徵機關處分有案，記帳士懲戒委員會決議書於 112 年 10 月 18 日送達，若某甲不服，應於何時前向記帳士懲戒覆審委員會請求覆審？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-007",110,"日本 A 公司於臺中市設立分公司，其營業所用資金為新臺幣 5 千萬元，請問該分公司登記之受理機關與商業會計事務之管理機關為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-007",109,"依記帳士法第 25 條規定，各級記帳士公會應將公會章程等各款事項，申報下列何機關？",false,1786689132984]