[{"data":1,"prerenderedAt":54},["ShallowReactive",2],{"q-book-105-1-accounting-024":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"會計學概要","accounting","會計學概要 · Accounting","會計學","105–106 年 25 題(每題 2 分)、107 年起 20 題(每題 2.5 分)",{"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-105-1-會計學概要-024","book-105-1-accounting-024",105,1,24,"甲公司 X1 年初之設備總額$27,000，累計折舊為$3,000，X1 年底之設備總額$30,000，累計折舊為$5,000， X1 年之設備折舊費用為$4,000，設備處分損失為$1,000。該公司 X1 年新購設備$7,000，且所有處分與購置均發生於年底並以現金交割，則該公司 X1 年處分設備之現金流入為：",{"A":17,"B":18,"C":19,"D":20},"$1,000","$2,000","$3,000","$4,000","A",null,"本題考點：由設備與累計折舊期初、期末餘額之變動，倒推處分設備帳面金額與現金流入。\n【正解理由】依《商業會計法》第 46 條，折舊性資產應設置累計折舊項目，列為各該資產之減項，故處分設備時須同時沖銷成本與累計折舊。由設備總額與累計折舊之期初、期末變動，倒推處分設備成本 4,000 元、沖銷累計折舊 2,000 元，帳面金額 2,000 元；再減處分損失 1,000 元，得處分現金流入新臺幣 1,000 元，故選 A。\n【逐項排除】\n(A) 正確，帳面金額 2,000 元減處分損失 1,000 元即實收現金。\n(B) 2,000 元為處分設備之帳面金額，尚未減除處分損失。\n(C) 3,000 元係誤將處分損失加回帳面金額（2,000 元＋1,000 元），方向弄反。\n(D) 4,000 元為處分設備之原始成本，未扣除累計折舊與處分損失。\n【演算步驟】①處分設備成本＝期初 27,000 元＋購置 7,000 元−期末 30,000 元＝4,000 元。②沖銷累計折舊＝期初 3,000 元＋當年折舊 4,000 元−期末 5,000 元＝2,000 元。③帳面金額＝成本 4,000 元−累計折舊 2,000 元＝2,000 元。④現金流入＝帳面金額 2,000 元−處分損失 1,000 元＝新臺幣 1,000 元。\n【記憶點】處分現金流入＝帳面金額±處分損益：有損失往下減，有利益往上加。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-accounting-023","嘉義公司於 X6 年 4 月 1 日收到客戶開立 6 個月到期，面額為$500,000，利率為 6%之票據一紙，該公司於 X6 年 8 月 1 日將此票據持往銀行貼現，貼現率為 8%。其貼現收入現金之金額為？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-accounting-025","下列何者非為流動負債之條件？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-accounting-022","甲公司於 X1 年底銷售一項資產並提供重要零件之保固，更換 1 個零件之成本為$1,000。經評估 1 個、2 個、 3 個零件故障須更換之機率分別為 30%、50%、20%。關於該保固，甲公司於 X1 年底應認列之負債金額為：",22,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"book-106-1-accounting-001","蘋果公司於 X6 年發行公司債，用以從事庫藏股交易，此項交易的淨效果為：",106,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-accounting-021","甲公司於 X1 年底舉借五年期銀行借款$500,000，利率 10%，約定自 X2 年至 X6 年間每年年底向銀行支付 $131,899 即償付所有本息。關於該筆借款，甲公司於 X2 年底應認列之長期負債金額為（答案四捨五入至元）：",21,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-106-1-accounting-002","下列六項會計科目：保留盈餘、現金股利、預收租金、資本公積、銷貨退回與折讓、累計折舊，共有幾項結帳後餘額為零？",2,[51],{"webId":52,"year":41,"stem":53,"number":14},"book-106-1-accounting-024","巨陸公司聘任一菜鳥記帳士協助帳務處理，其編製九月底試算表如下：借方餘額貸方餘額現金與銀行存款 $200,000 預付保險費 $65,000 固定資產 450,000 累計折舊 100,000 預收租金 160,000 權利金收入 515,000 應付公司債 300,000 應付公司債折價 15,000 薪資費用 280,000 現金股利 65,000 合計 $1,030,000 $1,220,000 巨陸公司所有會計科目均有正常餘額，則正確之試算表應有：",1786689126263]