[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-036":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-112-1-記帳相關法規概要-036","book-112-1-bookkeeping-law-036",112,1,36,"下列會計項目何者不屬於其他權益？",{"A":17,"B":18,"C":19,"D":20},"避險工具損益","國外營運機構財務報表換算之兌換差額","透過損益按公允價值衡量之金融資產未實現損益","未實現重估增值","C",null,"本題考點：《商業會計處理準則》第 30 條其他權益的四款內容，考哪一個會計項目不屬於其他權益。\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，包括透過其他綜合損益按公允價值衡量之金融資產未實現損益、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。透過損益按公允價值衡量之金融資產，其評價損益依《商業會計處理準則》第 36 條列為營業外收益及費損而進入當期損益，並不停留在權益，故選 C。\n【逐項排除】\n(A) 屬其他權益。避險工具損益為《商業會計處理準則》第 30 條第二款，指避險工具屬有效避險部分之未實現利益或損失。\n(B) 屬其他權益。國外營運機構財務報表換算之兌換差額為《商業會計處理準則》第 30 條第三款。\n(C) 不屬其他權益。《商業會計處理準則》第 30 條第一款寫的是「透過其他綜合損益」按公允價值衡量者；透過損益衡量者其損益列入當期損益。\n(D) 屬其他權益。未實現重估增值為《商業會計處理準則》第 30 條第四款，指依法令辦理資產重估所產生之未實現重估增值等。\n【記憶點】名稱帶「其他綜合損益」才停在其他權益，只寫「透過損益」的一律當期認列。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-035","主辦及經辦會計人員，有下列那種情形，應處新臺幣 3 萬元以上 15 萬元以下罰鍰？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-037","下列敘述何者錯誤？",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-034","下列有關損益計算之敘述，何者錯誤？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-038","公司因下列何種原因解散者，應進行清算？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-033","下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-039","張先生欲在臺北市設立公司，需向那一主管機關登記才能成立？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-036",114,"A、B、C、D、甲有限公司均為乙股份有限公司股東且均當選為董事，甲有限公司指派 E 行使董事職務，下列對 E 之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-036",113,"依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-036",111,"乙獨資商號營業地址設於桃園市，其商業登記主管機關及商業會計主管機關為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-036",110,"警察於十字路口以手勢指揮交通，與警察對違規駕駛開罰單，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-036",109,"記帳士對於所有攸關情況之評估應力求平衡，在作成判斷時不受個人利益或他人之不當影響，符合記帳士職業倫理道德規範下列何項準則？",false,1786689132793]