[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-013":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-107-1-記帳相關法規概要-013","book-107-1-bookkeeping-law-013",107,1,13,"依商業會計法規定，取得由非貨幣性資產交換而來的資產時，原則上應如何衡量？",{"A":17,"B":18,"C":19,"D":20},"公允價值","以換出資產之原始成本衡量","淨變現價值","商業得自由選擇適當之衡量基礎","A",null,"本題考點：《商業會計法》第 42 條第一項對非貨幣性資產交換取得資產的衡量原則，以及公允價值無法可靠衡量時的但書例外。\n【正解理由】《商業會計法》第 42 條第一項規定「資產之取得，係由非貨幣性資產交換而來者，以公允價值衡量為原則。但公允價值無法可靠衡量時，以換出資產之帳面金額衡量」。條文把公允價值定為原則、換出資產帳面金額定為例外，題目問的正是原則，故選 A。\n【逐項排除】\n(A) 即《商業會計法》第 42 條第一項本文所稱「以公允價值衡量為原則」，與條文相符。\n(B) 換出資產的「原始成本」既非該條所定原則，也不是但書用語；但書寫的是換出資產之帳面金額，且僅在公允價值無法可靠衡量時才適用。\n(C) 淨變現價值雖列於《商業會計法》第 41-2 條可供選擇的衡量基礎之中，但同法第 42 條第一項並未以它作為非貨幣性資產交換的衡量原則。\n(D) 《商業會計法》第 41-2 條固然規定商業應視實際情形選擇適當之衡量基礎，但同法第 42 條第一項對非貨幣性資產交換已設有明文原則與但書，並非任由商業自由選擇。\n【記憶點】非貨幣性資產交換「先看公允價值，無法可靠衡量才退回換出資產帳面金額」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-012","依商業會計法規定，會計事項應按發生次序逐日登帳，至遲不得超過多久？而各項會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存幾年？",12,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-014","依商業會計法第 43 條規定，存貨以成本與淨變現價值孰低衡量，當存貨成本高於淨變現價值時，應將成本沖減至淨變現價值，沖減金額應於發生當期認列於那一個會計項目？",14,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-011","依據商業會計法之規定，商業會計事務之處理應置會計人員辦理之，有關商業之主辦會計人員任免規定，下列敘述何者錯誤？",11,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-015","依商業會計法規定，購入之商譽、商標權等無形資產，應如何衡量入帳？",15,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-010","下列何者非商業會計法所稱之費損？",10,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-016","下列有關各項會計事項之認列，何者錯誤？",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-013",114,"高雄公司 114 年會計年度終了日為 114 年 12 月 31 日，決算辦理完竣日為 115 年 5 月 15 日，決算程序終了日為 115 年 6 月 15 日，則下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-013",113,"下列那一個會計項目，於編製財務報表時，不可列於資本項下？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-013",112,"記帳士應遵守之原則，不包括下列何者？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-013",111,"有關資產重估價之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-013",110,"水湳建設公司持有以下四筆土地：甲地為建築中備售房屋地基、乙地為目前總公司辦公大樓地基、丙地出租並伺機出售、丁地為桃園分公司預定地基，目前閒置未作任何使用，依商業會計法規定，該四筆土地係屬何種資產？",false,1786689134978]