[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-017":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-105-1-記帳相關法規概要-017","book-105-1-bookkeeping-law-017",105,1,17,"依照現行商業會計處理準則，商業之「應付股息紅利」應置於何一會計項目下？",{"A":17,"B":18,"C":19,"D":20},"透過損益按公允價值衡量之金融負債－流動","應付帳款","其他流動負債","其他應付款","D",null,"本題考點：《商業會計處理準則》第 25 條流動負債各款的歸類，應付股息紅利應落在哪一款會計項目。\n【正解理由】《商業會計處理準則》第 25 條第八款規定「其他應付款：指不屬於應付票據、應付帳款之應付款項，如應付薪資、應付稅捐、應付股息紅利等。應付股息紅利，如已確定分派辦法及預定支付日期者，應予揭露。」條文把應付股息紅利逐字列為其他應付款的例示，故選 D。\n【逐項排除】\n(A) 透過損益按公允價值衡量之金融負債－流動依《商業會計處理準則》第 25 條第三款，指持有供交易或原始認列時被指定為透過損益按公允價值衡量之金融負債，應付股息紅利並非此類金融負債。\n(B) 應付帳款依《商業會計處理準則》第 25 條第七款，指因賒購原物料、商品或勞務所發生之債務，股息紅利來自盈餘分配而非賒購交易。\n(C) 其他流動負債依《商業會計處理準則》第 25 條第十二款，指不能歸屬於前十一款之流動負債，屬概括收容款；應付股息紅利既已明列於第八款，即不必落到此款。\n(D) 正確。應付股息紅利既非應付票據亦非應付帳款，依《商業會計處理準則》第 25 條第八款歸入其他應付款，並於分派辦法及預定支付日期確定時應予揭露。\n【記憶點】應付薪資、應付稅捐、應付股息紅利三兄弟同住其他應付款。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-016","依照現行商業會計處理準則，「避險之衍生金融資產－流動」應如何衡量？",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-018","財務報表內容所稱之收益，係指報導期間經濟效益之增加，依商業會計法之規定，不包含依何種方式而增加之收益？",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-015","資產之取得，係由非貨幣性資產交換而來者，其公允價值無法可靠衡量時，依商業會計法第 42 條之規定，須如何處理？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-019","依商業會計法第 50 條之規定，無形資產若為自行發展取得者，應如何認定其取得成本？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-014","會計事項除應按發生次序逐日登帳外，至遲不得超過幾個月完成登帳？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-020","商業之支出達一定金額者，應使用匯票、本票、支票、劃撥、電匯、轉帳或其他經主管機關核定之支付工具或方法，並載明受款人。目前依據中央主管機關之公告，此一金額為新臺幣多少元？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-017",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-017",113,"商業會計法中，對於營業收入之認列，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-017",112,"依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-017",111,"下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-017",110,"臺中公司發行甲、乙兩種公司債，甲公司債採溢價發行，乙公司債採折價發行，並按有效利息法攤銷溢折價，下列敘述何者正確？",false,1786689135894]