[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-034":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-113-1-記帳相關法規概要-034","book-113-1-bookkeeping-law-034",113,1,34,"依現行商業會計法規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"資產及負債之原始認列，以成本為衡量原則","受贈資產按公允價值評價，視其性質列為資本公積、收入或遞延收入","存貨評價以成本與淨公允價值孰低衡量，跌價損失於發生當期列為銷貨成本","金融工具投資應視其性質採公允價值、成本或攤銷後成本衡量","C",null,"本題考點：《商業會計法》第六章認列與衡量各條就原始認列、受贈資產、存貨及金融工具投資所定的衡量基礎，找出與條文不符者。\n【正解理由】依《商業會計法》第 43 條第二項，「存貨以成本與淨變現價值孰低衡量，當存貨成本高於淨變現價值時，應將成本沖減至淨變現價值，沖減金額應於發生當期認列為銷貨成本」；條文用來比較的是淨變現價值，選項寫成「淨公允價值」，與條文所定之衡量基礎不同，故選 C。\n【逐項排除】\n(A) 與《商業會計法》第 41 條「資產及負債之原始認列，以成本衡量為原則」相符。\n(B) 與《商業會計法》第 42 條第二項「受贈資產按公允價值入帳，並視其性質列為資本公積、收入或遞延收入」相符。\n(C) 沖減金額於發生當期列為銷貨成本這一段與條文相同，但衡量基礎誤為淨公允價值，為本題應選之項。\n(D) 與《商業會計法》第 44 條第一項「金融工具投資應視其性質採公允價值、成本或攤銷後成本之方法衡量」相符。\n【記憶點】存貨孰低比的是「淨變現價值」，公允價值是另一把尺。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-033","商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",33,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-035","依商業會計處理準則規定，下列那些資產，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？①採用權益法之投資 ②投資性不動產 ③以成本衡量之權益工具投資 ④商譽 ⑤按攤銷後成本衡量之金融資產",35,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-032","下列何者不是財務報表必要之附註事項？",32,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-036","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？",36,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-031","依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",31,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-037","公司申報 112 年度營利事業所得稅帳列交際費 300 萬元，經查核交際費超限 25 萬元，試問最終綜合損益表帳列交際費金額為何？",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-034",114,"依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-034",112,"下列有關損益計算之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-034",111,"商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-034",110,"若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-034",109,"依商業會計處理準則規定，下列何者應列為綜合損益表之本期其他綜合損益項目？",false,1786689132271]