[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-030":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-030","book-107-1-bookkeeping-law-030",107,1,30,"下列會計項目何者非屬長期性之投資？",{"A":17,"B":18,"C":19,"D":20},"透過損益按公允價值衡量之金融資產－非流動","無活絡市場之債務工具投資－非流動","避險之衍生金融資產","採用權益法之投資","C",null,"本題考點：《商業會計處理準則》第 16 條長期性之投資的六款列舉，與第 15 條流動資產項下短期性之投資的對照。\n【正解理由】依《商業會計處理準則》第 16 條第一項，長期性之投資包括六款會計項目：透過損益按公允價值衡量之金融資產－非流動、備供出售金融資產－非流動、以成本衡量之金融資產－非流動、無活絡市場之債務工具投資－非流動、持有至到期日金融資產－非流動、採用權益法之投資。避險之衍生金融資產並未列於該條，故選 C。\n【逐項排除】\n(A) 屬長期性之投資。《商業會計處理準則》第 16 條第一項第一款即為透過損益按公允價值衡量之金融資產－非流動。\n(B) 屬長期性之投資。《商業會計處理準則》第 16 條第一項第四款即為無活絡市場之債務工具投資－非流動。\n(C) 非屬長期性之投資。避險之衍生金融資產列在《商業會計處理準則》第 15 條第二項第二款第六目，項目全名為避險之衍生金融資產－流動，屬流動資產項下之短期性投資，依避險會計指定且為有效避險工具者，應以公允價值衡量。\n(D) 屬長期性之投資。《商業會計處理準則》第 16 條第一項第六款採用權益法之投資，指持有具重大影響力或控制能力之權益工具投資。\n【記憶點】長期六款的最後一格是採用權益法之投資，避險之衍生金融資產只掛在流動那一組。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-032","營利事業收到股東依其出資比例捐贈的資產時，該項受贈資產應如何認列？",32,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-033","依商業會計處理準則之規定，記帳錯誤如更正後影響總數者，應如何處理？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-030",114,"下列何者非不得充任記帳士之原因？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-030",113,"依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-030",112,"記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-030",111,"記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-030",110,"依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",false,1786689135140]