[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-023":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-023","book-107-1-bookkeeping-law-023",107,1,23,"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：",{"A":17,"B":18,"C":19,"D":20},"商標權","專利權","商譽","品牌","C",null,"本題考點：《商業會計處理準則》第 21 條對無形資產的二分法，商譽與商譽以外之無形資產的分界在於可辨認性與取得來源。\n【正解理由】依《商業會計處理準則》第 21 條第一項第二款，商譽「指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」。題幹所述「自企業合併取得」「不可辨認」「未單獨認列未來經濟效益」三個要件，與該款定義逐字相同，故選 C。\n【逐項排除】\n(A) 錯誤。《商業會計處理準則》第 21 條第一項第一款將商標權列入「商譽以外之無形資產」，該款要求同時符合具有可辨認性、可被商業控制及具有未來經濟效益，與題幹所稱不可辨認者相反。\n(B) 錯誤。專利權同屬《商業會計處理準則》第 21 條第一項第一款所列可辨認之無形資產；《商業會計法》第 50 條第一項並將購入之專利權與商譽並列，各自以實際成本為取得成本，可單獨認列。\n(C) 正確。三個要件齊備：來源限於企業合併、性質為不可辨認、且未單獨認列未來經濟效益，正是《商業會計處理準則》第 21 條第一項第二款所定義者。\n(D) 錯誤。品牌之經濟效益依附於商標權等可辨認並可被商業控制之權利，屬《商業會計處理準則》第 21 條第一項第一款之範疇，非該項第二款所稱不可辨認之部分。\n【記憶點】能單獨拆出來認列的是商譽以外之無形資產，拆不開、只能隨企業合併一起來的才是商譽。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-025","依商業會計處理準則，已辦理資產重估者，發生減損時，應如何認列？",25,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-026","依商業會計處理準則，當公司買回庫藏股票，尚未再出售或註銷者，應按下列何者列為權益之減項？",26,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-023",114,"依照商業會計處理準則第 26 條之規定，下列那些是正確之長期借款敘述？①應以攤銷後成本衡量 ②應揭露其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款；其以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額 ③向業主、員工及關係人借入之長期款項，應彙總揭露 ④指到期日在 1 年以上之借款",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-023",113,"①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-023",112,"公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-023",111,"關於記帳士執行業務，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-023",110,"依商業會計處理準則第 9 條規定，會計帳簿之記載方式，下列敘述何者正確？",false,1786689135076]