[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-021":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-114-1-記帳相關法規概要-021","book-114-1-bookkeeping-law-021",114,1,21,"依據商業會計處理準則之規定，下列何者應認列為投資性不動產？",{"A":17,"B":18,"C":19,"D":20},"屏東建設公司持有為建設的房屋地基","屏東建設公司持有總公司的辦公大樓地基","屏東建設公司持有出租之商辦大樓地基","屏東建設公司持有屏東高鐵預定地旁的土地，目前閒置但未來將作為分公司的預定地","C",null,"本題考點：投資性不動產的定義要件——持有目的必須是賺取租金或資本增值，或兩者兼具。\n【正解理由】依《商業會計處理準則》第 17 條第一項：「投資性不動產，指為賺取租金或資本增值或兩者兼具，而由所有者或融資租賃之承租人所持有之不動產。」持有並出租之商辦大樓地基，其持有目的正是賺取租金，且係由所有者持有，完全落入該條之定義，故選 C。\n【逐項排除】\n(A) 建設公司持有作為建設用之房屋地基，係供正常營業過程出售或正在開發以供出售者，符合《商業會計處理準則》第 15 條第二項第七款之存貨定義，非為賺取租金或資本增值而持有。\n(B) 總公司辦公大樓地基係供管理目的而持有，依《商業會計處理準則》第 18 條第一項應歸類為不動產、廠房及設備。\n(C) 正確。出租收取租金即《商業會計處理準則》第 17 條第一項所稱之賺取租金，屬投資性不動產。\n(D) 該筆土地目前雖屬閒置，但題示持有目的為未來作為分公司預定地，係自用而非賺取租金或資本增值，不符《商業會計處理準則》第 17 條第一項之持有目的要件。\n【記憶點】看持有目的三分法：出租或等增值是投資性不動產、自用是不動產廠房及設備、等著賣是存貨。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-020","下列為臺南公司 114 年度兩個庫藏股票之交易事件。第一，因部分股東反對公司將南部廠房出租予他公司，經雙方協議，以每股$11 買回異議股東持有的股份 10,000 股。第二，公司為培植優秀員工，以每股$15 買回 20,000 股，備供轉讓予員工。試問依照商業會計處理準則要如何處理上述庫藏股之交易事件？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-022","依照商業會計處理準則第 24 條之規定，假設甲公司因為資產重估，目前帳上有未實現重估增值 $100,000。然而後續因減損測試，必須要調整之減損損失為$120,000，則相關之會計處理何者正確？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-019","下列有關長期性投資之敘述，何者錯誤？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-023","依照商業會計處理準則第 26 條之規定，下列那些是正確之長期借款敘述？①應以攤銷後成本衡量 ②應揭露其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款；其以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額 ③向業主、員工及關係人借入之長期款項，應彙總揭露 ④指到期日在 1 年以上之借款",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-017","依據商業會計法第 23 條之規定，商業必須設置之會計帳簿為何者？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-024","下列關於商業會計法及商業會計處理準則之規定何者正確？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-021",113,"商業在下列何種情事下，不可免繳相關規費？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-021",112,"A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-021",111,"關於記帳士懲戒，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-021",110,"依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-021",109,"依商業會計處理準則規定，下列有關記帳憑證保管之敘述，何者正確？①應至少保存 5 年 ②保管期限屆滿經會計經理核准後得予銷毀 ③需由經辦會計人員簽章 ④裝訂時記帳憑證應附於原始憑證之後作為附件 ⑤應製作目錄備查",false,1786689131625]