[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-021":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-021","book-107-1-bookkeeping-law-021",107,1,21,"依商業會計處理準則規定，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"持有無活絡市場公開報價，且具固定或可決定收取金額之債務工具投資，應以攤銷後成本衡量","被指定為備供出售之非衍生金融資產，應以公允價值衡量","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","應收票據應以票面金額衡量","D",null,"本題考點：《商業會計處理準則》第 15 條對流動資產項下各項金融資產與應收票據所定的衡量基礎，重點在「原則」與「但書」不可對調。\n【正解理由】依《商業會計處理準則》第 15 條第二項第三款第一目：「應收票據應以攤銷後成本衡量。但未附息之短期應收票據若折現之影響不大，得以票面金額衡量。」票面金額僅是同時具備「未附息」「短期」與「折現之影響不大」三項條件時的例外，原則衡量基礎仍為攤銷後成本；本選項把例外寫成通則，與該目所定原則相違，故選 D。\n【逐項排除】\n(A) 正確。《商業會計處理準則》第 15 條第二項第二款第四目就「無活絡市場之債務工具投資－流動」明定：持有無活絡市場公開報價，且具固定或可決定收取金額之債務工具投資，應以攤銷後成本衡量。\n(B) 正確。《商業會計處理準則》第 15 條第二項第二款第二目就「備供出售金融資產－流動」明定：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(C) 正確。《商業會計處理準則》第 15 條第二項第二款第五目就「持有至到期日金融資產－流動」明定：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。\n(D) 錯誤。條文原則為攤銷後成本，票面金額須附「未附息之短期」且「折現之影響不大」之條件，本選項一概以票面金額衡量，等於刪去全部要件。\n【記憶點】應收票據的通則是攤銷後成本，票面金額只是未附息短期票據且折現影響不大時的但書。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-020","下列有關商業會計法規定的認列與衡量原則何者錯誤？",20,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-024","依商業會計處理準則，無形資產應如何列示？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-021",114,"依據商業會計處理準則之規定，下列何者應認列為投資性不動產？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-021",113,"商業在下列何種情事下，不可免繳相關規費？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-021",112,"A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-021",111,"關於記帳士懲戒，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-021",110,"依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",false,1786689135062]