[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-017":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-108-1-記帳相關法規概要-017","book-108-1-bookkeeping-law-017",108,1,17,"乙公司投資丙公司債，投資目的為依合約定期收取固定的金額，以回收投資的本金與利息，該公司債將於 109 年 9 月 30 日到期，下列何者敘述正確？",{"A":17,"B":18,"C":19,"D":20},"108 年度資產負債表應列流動資產，應以公允價值衡量","108 年度資產負債表應列非流動資產，應以攤銷後成本衡量","108 年度資產負債表應列流動資產，應以攤銷後成本衡量","108 年度資產負債表應列非流動資產，應以公允價值衡量","C",null,"本題考點：以收取本金與利息為目的而持有、且將於一年內到期之公司債投資，於資產負債表的分類與衡量基礎。\n【正解理由】《商業會計處理準則》第 15 條第二項第二款第五目規定「持有至到期日金融資產－流動：指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」，同條第一項亦以「預期於資產負債表日後十二個月內實現之資產」列為流動資產。題示投資目的為依合約定期收取固定金額以回收本金與利息，屬持有至到期日之金融資產，且 109 年 9 月 30 日到期距 108 年度資產負債表日不足一年，應列流動資產並以攤銷後成本衡量，故選 C。\n【逐項排除】\n(A) 錯誤。列流動資產固然正確，但衡量基礎有誤；依同目，持有至到期日金融資產－流動應以攤銷後成本衡量，非公允價值。\n(B) 錯誤。以攤銷後成本衡量固然正確，但一年內到期之部分依同目屬流動，不得列為非流動。\n(C) 正確。一年內到期加上持有至到期日之持有目的，正落在同目所定的持有至到期日金融資產－流動，並以攤銷後成本衡量。\n(D) 錯誤。分類與衡量基礎兩者皆與同目不符，既非非流動，亦非公允價值衡量。\n【記憶點】只收本金與利息就走攤銷後成本，一年內到期就掛流動。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-016","會計憑證應按日或按月裝訂成冊，有原始憑證者，應附於記帳憑證之後，下列何者不得另行保管？",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-018","甲公司 107 年 12 月 31 日有營利事業所得稅之應收退稅款及應付所得稅，則該兩項應收、應付所得稅款，於 107 年度資產負債表應如何列示？",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-015","丙公司分別投資 A 公司、B 公司及 C 公司股票，原始認列時被指定為透過損益按公允價值衡量之金融資產， A 公司股票作為銀行短期借款之質押，B 公司股票作為承包 9 個月工期營建工程之保證金，C 公司股票作為承包三年工期營建工程之保證金，則投資 A 公司、B 公司及 C 公司股票，於資產負債表應如何列示？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-019","水湳公司折價發行 3 年期公司債，關於應付公司債之折價，按有效利息法攤銷時，下列何者敘述正確？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-014","下列憑證、帳簿及報表：①原始憑證 ②記帳憑證 ③帳簿目錄 ④帳簿 ⑤決算報表何者經辦會計須簽名或蓋章？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-020","甲公司係租賃業，關於甲公司其營業外收益及費損，下列何者敘述錯誤？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-017",114,"依據商業會計法第 23 條之規定，商業必須設置之會計帳簿為何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-017",113,"商業會計法中，對於營業收入之認列，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-017",112,"依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-017",111,"下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-017",110,"臺中公司發行甲、乙兩種公司債，甲公司債採溢價發行，乙公司債採折價發行，並按有效利息法攤銷溢折價，下列敘述何者正確？",false,1786689134543]