[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-026":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-026","book-107-1-bookkeeping-law-026",107,1,26,"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？",{"A":17,"B":18,"C":19,"D":20},"買回成本","股票市價","股票面額","視公司目的選擇適合之評估價值","A",null,"本題考點：《商業會計處理準則》第 31 條對庫藏股票的處理方法，考的是成本法與權益減項的組合。\n【正解理由】依《商業會計處理準則》第 31 條：「庫藏股票，指公司收回已發行股票，尚未再出售或註銷者，應按成本法處理，列為權益之減項，並註明股數。」條文指定的是成本法，即以公司買回時實際支付之成本入帳並列為權益減項，故選 A。\n【逐項排除】\n(A) 正確。成本法所指的入帳金額就是買回成本，與《商業會計處理準則》第 31 條「應按成本法處理，列為權益之減項」相符。\n(B) 錯誤。股票市價會隨市場波動，《商業會計處理準則》第 31 條並未採市價為庫藏股票之衡量方法。\n(C) 錯誤。以股票面額列記屬面額法，非《商業會計處理準則》第 31 條所指定之處理方法。\n(D) 錯誤。《商業會計處理準則》第 31 條為強制規定，用語是「應按成本法處理」，未留給商業依目的自行選擇評估價值的空間。\n【記憶點】庫藏股票三件事：成本法入帳、列為權益之減項、並註明股數。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-027","下列有關商業會計法規定的認列與衡量方式何者錯誤？",27,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-028","下列有關商業會計處理準則之敘述何者錯誤？",28,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-029","依據商業會計法之規定，商業負責人應於會計年度終了後多久期間內，將商業之決算報表提請商業出資人、合夥人或股東承認？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-026",114,"A 記帳士受某詐騙集團的委任，專門負責處理詐團內部的金流及會計事務。如今詐騙集團已被檢警偵破並瓦解，A 記帳士亦因協助詐團會計事務被認定為詐團之成員之一，並以詐欺之犯罪行為受有期徒刑 3 年裁判確定。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-026",113,"下列有關記帳士執業規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-026",112,"在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-026",111,"下列何者非商業會計法第 43 條規定之存貨成本計算方法？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-026",110,"依商業會計法規定，有關資產重估的會計處理，下列敘述何者錯誤？",false,1786689135108]