[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-023":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-106-1-記帳相關法規概要-023","book-106-1-bookkeeping-law-023",106,1,23,"依商業會計處理準則之規定，下列有關「投資性不動產」之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"為賺取租金所持有之不動產","為資本增值所持有之不動產","為管理目的所持有之不動產","應按其成本原始認列","C",null,"本題考點：投資性不動產的定義與原始認列，出自《商業會計處理準則》第 17 條，並與同準則第 18 條的不動產、廠房及設備互為分界。\n【正解理由】《商業會計處理準則》第 17 條第一項規定「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」，持有目的僅限賺取租金與資本增值兩種或兩者兼具。供管理目的而持有之不動產，依《商業會計處理準則》第 18 條第一項屬不動產、廠房及設備，與投資性不動產的定義不合，該敘述為錯誤者，故選 C。\n【逐項排除】\n(A) 正確。為賺取租金所持有之不動產，是《商業會計處理準則》第 17 條第一項明列的持有目的之一。\n(B) 正確。為資本增值所持有之不動產，同為《商業會計處理準則》第 17 條第一項明列之目的，且兩者兼具者亦屬之。\n(C) 錯誤。為管理目的所持有之不動產，落在《商業會計處理準則》第 18 條第一項「用於商品或勞務之生產或提供、出租予他人或供管理目的而持有」的範圍，應列為不動產、廠房及設備。\n(D) 正確。《商業會計處理準則》第 17 條第二項明定投資性不動產應按其成本原始認列，後續衡量以成本減除累計折舊及累計減損之帳面金額列示。\n【記憶點】自己拿來用的是不動產、廠房及設備，租給別人賺錢或等增值的才是投資性不動產。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-022","依記帳士職業倫理道德規範，記帳士於執行業務時，如有取得個人資料之必要時，應依法令辦理，此係符合下列何項行為準則？",22,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-024","依商業會計處理準則之規定，下列短期性之投資，何者應以攤銷後成本衡量？",24,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-021","依商業會計法之規定，下列敘述何者正確？",21,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-025","依商業會計法第 66 條之規定，應於決算報表上簽名或蓋章之人為下列何者？ ①代表商業之負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",25,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-020","依商業會計法第 76 條之規定，代表商業之負責人，有下列各款情事之一者，處新臺幣六萬元以上三十萬元以下罰鍰？ ①以明知為不實之事項，而填製會計憑證 ②未依規定期限保存會計憑證 ③故意使應保存之會計憑證滅失毀損 ④未依規定如期辦理決算",20,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-026","依商業會計法第 41 條之規定，資產及負債之原始認列，應以何種衡量為原則？",26,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-023",114,"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",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-023",113,"①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-023",112,"公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-023",111,"關於記帳士執行業務，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-023",110,"依商業會計處理準則第 9 條規定，會計帳簿之記載方式，下列敘述何者正確？",false,1786689135532]