[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-106-1-accounting-002":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-106-1-會計學概要-002","book-106-1-accounting-002",106,1,2,"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？",{"A":17,"B":18,"C":19,"D":20},"一項","二項","三項","四項","B",null,"本題考點：結帳程序中實帳戶與虛帳戶的區分，判斷哪些科目結帳後餘額為零。\n【正解理由】結帳的對象是虛帳戶，即收益、費損與股利分配類科目，其餘額於期末結轉本期損益再轉入保留盈餘，結帳後歸零；資產、負債、權益類實帳戶的餘額則遞延至下期。六個科目中，銷貨退回與折讓是銷貨收入的抵減科目，屬收益類虛帳戶；現金股利是盈餘分配科目，期末應結轉保留盈餘，兩者結帳後餘額為零。保留盈餘與資本公積為權益類實帳戶，預收租金為負債類實帳戶，累計折舊依《商業會計法》第 46 條為折舊性資產之減項，屬資產類評價科目，三者皆不因結帳而歸零。餘額為零者共二項，故選 B。\n【逐項排除】\n(A) 一項少算了：現金股利與銷貨退回與折讓都要結清歸零，不只一項。\n(B) 正確。結帳後餘額為零者為現金股利與銷貨退回與折讓二項。\n(C) 三項多算了：保留盈餘、資本公積、預收租金、累計折舊都是實帳戶或其評價科目，沒有任何一個會被結清。\n(D) 四項同樣多算：實帳戶的餘額要遞延至下期期初，不因結帳而歸零。\n【記憶點】收益費損加股利，結帳歸零；資產負債加權益，餘額過年。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"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：",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"book-106-1-accounting-005","飛鷹快遞公司購入一輛卡車，成本$1,560,000，估計可用 20 年（或 300,000 公里），殘值為$60,000。請問飛鷹快遞公司採用下列何種會計方法在提列第一年折舊費用時不需使用殘值的資訊：",5,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-105-1-accounting-025","下列何者非為流動負債之條件？",25,105,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-accounting-016","下列有關投資性不動產的敘述，何者正確？",16,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-105-1-accounting-024","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：",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-accounting-017","依據商業會計法第 68 條的規定，商業負責人應於會計年度終了後多久之內，將商業之決算報表提請商業出資人、合夥人或股東承認？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-accounting-002",114,"下列對負債的敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-accounting-002",113,"甲公司 X1 年 1 月 1 日以$8,648,870 的價格發行面額 5%、市場利率 4%之十年期公司債 $8,000,000，每年付息一次，付息日為 12 月 31 日，採有效利率法攤銷公司債之溢折價。X3 年 7 月 1 日甲公司於公開市場以 99 的價格加計利息買回面額$4,000,000 的債券。請問買回公司債的損益為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-accounting-002",112,"甲、乙二合夥人資本帳戶餘額分別為$50,000 及$80,000，損益分配比例為 4：6。丙經甲、乙同意投資$90,000 於該合夥組織並取得 25%之合夥權益。試問丙加入後，甲、乙、丙三人之資本額分別是多少？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-accounting-002",111,"下列那一項比率較無法衡量公司之長期償債能力？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-accounting-002",110,"下列何者正確？",1786689125961]