[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-024":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"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-024","book-106-1-bookkeeping-law-024",106,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"持有至到期日金融資產—流動","避險之衍生金融資產—流動","備供出售金融資產—流動","透過損益按公允價值衡量之金融資產—流動","A",null,"本題考點：《商業會計處理準則》第 15 條所列短期性之投資，各會計項目分別對應哪一種衡量基礎。\n【正解理由】《商業會計處理準則》第 15 條第一項第二款把短期性之投資分為六目，並逐目指明衡量方式；其中第五目規定「持有至到期日金融資產－流動：指持有至到期日之金融資產，在一年內到期之部分，應以攤銷後成本衡量」。四個選項之中，只有此項的衡量基礎是攤銷後成本，故選 A。\n【逐項排除】\n(A) 正確。《商業會計處理準則》第 15 條第一項第二款第五目明定持有至到期日金融資產－流動應以攤銷後成本衡量。\n(B) 錯誤。避險之衍生金融資產－流動，依《商業會計處理準則》第 15 條第一項第二款第六目，指依避險會計指定且為有效避險工具之衍生金融資產，應以公允價值衡量。\n(C) 錯誤。備供出售金融資產－流動，依《商業會計處理準則》第 15 條第一項第二款第二目，指被指定為備供出售之非衍生金融資產，應以公允價值衡量。\n(D) 錯誤。透過損益按公允價值衡量之金融資產－流動，依《商業會計處理準則》第 15 條第一項第二款第一目，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資產，項目名稱本身已標明衡量基礎為公允價值。\n【記憶點】名稱裡扣住「到期日」的，走攤銷後成本；名稱裡扣住「公允價值」與避險的，走公允價值。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-023","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？",23,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":44,"number":48,"year":12,"session":13},"book-106-1-bookkeeping-law-027",27,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-bookkeeping-law-024",114,"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？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-024",113,"依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-024",112,"下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-bookkeeping-law-024",111,"關於記帳士登錄，下列敘述何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-bookkeeping-law-024",110,"彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",false,1786689135545]