[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-028":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-028","book-107-1-bookkeeping-law-028",107,1,28,"下列有關商業會計處理準則之敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"生物資產應依流動性區分為流動與非流動，並以公允價值衡量","礦產資源應按取得、探勘及開發之成本認列，並以成本減除累計折耗及累計減損後之帳面金額列示","具明確經濟效益期限之無形資產應以合理有系統之方法分期攤銷","商譽及無明確經濟效益期限之無形資產，得以合理有系統之方法分期攤銷或每年定期進行減損測試","A",null,"本題考點：《商業會計處理準則》第 20 條生物資產的衡量基礎，與第 19 條礦產資源、第 21 條無形資產的列示方法對照。\n【正解理由】依《商業會計處理準則》第 20 條第二項：「生物資產應依流動性區分為流動與非流動，並以公允價值減出售成本衡量。但取得公允價值需耗費過當之成本或努力者，得以其成本減累計折舊及累計減損後之帳面金額列示。」條文所定基礎是公允價值減出售成本，並附有得改按成本減累計折舊及累計減損之但書；本選項寫成單純以公允價值衡量，既漏掉出售成本之減除，也漏掉但書，故選 A。\n【逐項排除】\n(A) 錯誤。漏抄《商業會計處理準則》第 20 條第二項的「減出售成本」與其但書，衡量基礎因而失真。\n(B) 正確。《商業會計處理準則》第 19 條第二項明定：礦產資源應按取得、探勘及開發之成本認列，並以成本減除累計折耗及累計減損後之帳面金額列示。\n(C) 正確。《商業會計處理準則》第 21 條第三項前段明定：具明確經濟效益期限之無形資產應以合理有系統之方法分期攤銷。\n(D) 正確。《商業會計處理準則》第 21 條第三項後段明定：商譽及無明確經濟效益期限之無形資產，得以合理有系統之方法分期攤銷或每年定期進行減損測試。\n【記憶點】生物資產的原則是公允價值「減出售成本」，那三個字漏掉就是錯的。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-030","下列會計項目何者非屬長期性之投資？",30,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-031","某一負債預期將於資產負債表日後十二個月內到期清償，倘若該負債於資產負債表日後至通過財務報表前已完成長期性之再融資或重新安排付款協議時，該負債應列於何類別？",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-028",114,"A 記帳士於屏東縣設立記帳士事務所，登錄執行業務區域為屏東縣、高雄市、臺南市、臺東縣，有關於 A 記帳士執業及加入記帳士公會事宜，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-028",113,"甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-028",112,"下列有關財務報表之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-028",111,"關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-028",110,"依商業會計處理準則規定，有關負債準備之敘述何者正確？",false,1786689135122]