[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-014":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-014","book-107-1-bookkeeping-law-014",107,1,14,"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？",{"A":17,"B":18,"C":19,"D":20},"銷貨成本","存貨跌價損失","備抵存貨跌價損失","其他費用或損失","A",null,"本題考點：《商業會計法》第 43 條第二項在存貨成本與淨變現價值孰低衡量下，沖減金額的認列項目。\n【正解理由】《商業會計法》第 43 條第二項規定「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為銷貨成本」。條文把沖減金額直接指定為銷貨成本，故選 A。\n【逐項排除】\n(A) 銷貨成本正是《商業會計法》第 43 條第二項末句明定的認列項目，與條文相符。\n(B) 存貨跌價損失屬損失性質的項目，《商業會計法》第 43 條第二項並未採此認列方式。\n(C) 備抵存貨跌價損失是存貨的評價減項，性質上屬資產負債表的減項，並非《商業會計法》第 43 條第二項所稱「認列為」的損益項目。\n(D) 其他費用或損失同樣未出現於《商業會計法》第 43 條第二項的文字中，把沖減金額歸入此項與條文不合。\n【記憶點】存貨跌價不另立損失科目，也不設評價減項，一律沖進銷貨成本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-013","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？",13,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-017","下列有關商業會計法對會計憑證與帳簿的規定何者錯誤？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-014",114,"依照商業會計法第 42 條之規定，受贈資產按公允價值入帳，並視其性質以不同項目記錄。假設位於屏東科技園區之某蘭花生技公司大幅受關稅影響，農業部將給予該公司營運困難的紓困補助，該補助屬於無附加條件的政府補助，則要以下列何種會計項目入帳？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-014",113,"甲君兩年前以 500 萬元購入土地一筆，今以該土地入股 A 公司，該筆土地目前公告現值 400 萬元，公允價值 800 萬元、淨變現價值 720 萬元，試問 A 公司資產負債表上該筆土地帳列金額？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-014",112,"書面之行政處分，符合一定情形者，得不記明理由，下列何者不包括在內？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-014",111,"對於商業欲變更會計年度，應否呈請主管機關同意之規定，商業會計法與所得稅法之規定是否相同？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-014",110,"有關商業主辦會計人員之任免、委託記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",false,1786689134987]