[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-020":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-020","book-107-1-bookkeeping-law-020",107,1,20,"下列有關商業會計法規定的認列與衡量原則何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"資產及負債之原始認列，以成本衡量為原則","資產之取得，係由非貨幣性資產交換而來者，以換出資產之帳面金額衡量為原則","未來經濟效益很有可能流入或流出商業且項目金額能可靠衡量者，始得認列為資產負債表或綜合損益表之會計項目","受贈資產按公允價值入帳，並視其性質列為資本公積、收入或遞延收入","B",null,"本題考點：《商業會計法》第 42 條第一項非貨幣性資產交換的衡量原則與但書，兼及同法第 41 條、第 41-1 條的認列與衡量規定。\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」。原則是公允價值，換出資產帳面金額只是公允價值無法可靠衡量時的但書例外；選項把例外寫成原則，故選 B。\n【逐項排除】\n(A) 《商業會計法》第 41 條規定資產及負債之原始認列，以成本衡量為原則，敘述正確。\n(B) 以換出資產之帳面金額衡量，僅是《商業會計法》第 42 條第一項但書在公允價值無法可靠衡量時的例外，並非原則，本項即為題目要找的錯誤敘述。\n(C) 《商業會計法》第 41-1 條規定資產、負債、權益、收益及費損須符合未來經濟效益很有可能流入或流出商業、項目金額能可靠衡量二款條件，始得認列為資產負債表或綜合損益表之會計項目，敘述正確。\n(D) 《商業會計法》第 42 條第二項規定受贈資產按公允價值入帳，並視其性質列為資本公積、收入或遞延收入，敘述正確。\n【記憶點】原始認列看成本、非貨幣性交換看公允價值，帳面金額只在公允價值無法可靠衡量時登場。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-019","商業之負責人、主辦及經辦會計人員，下列何項情事會被處以罰鍰？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-021","依商業會計處理準則規定，下列何者錯誤？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-018","依商業會計法規定，具負債性質之特別股，其股利應認列為：",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-022","依商業會計處理準則，下列關於「應收帳款」之敘述何者錯誤？",22,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-023","自企業合併取得之不可辨認及未單獨認列未來經濟效益之無形資產為：",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-020",114,"下列為臺南公司 114 年度兩個庫藏股票之交易事件。第一，因部分股東反對公司將南部廠房出租予他公司，經雙方協議，以每股$11 買回異議股東持有的股份 10,000 股。第二，公司為培植優秀員工，以每股$15 買回 20,000 股，備供轉讓予員工。試問依照商業會計處理準則要如何處理上述庫藏股之交易事件？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-020",113,"下列有關商業登記之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-020",112,"為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-020",111,"有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-020",110,"依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",false,1786689135051]