[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-019":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-019","book-108-1-bookkeeping-law-019",108,1,19,"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？",{"A":17,"B":18,"C":19,"D":20},"應付公司債折價，於應付公司債評價時，應列為應付公司債之加項","於債券流通期間，應付公司債折價逐期攤銷，則應付公司債帳面價值，逐期增加","利息費用逐期減少","折價攤銷數額逐期減少","B",null,"本題考點：折價發行公司債按有效利息法攤銷時，折價的列示方向與帳面價值、利息費用的變動。\n【正解理由】《商業會計處理準則》第 26 條第四款第一目規定，應付公司債之折價為評價項目，「應列為應付公司債之加項或減項，並按有效利息法，於債券流通期間加以攤銷」，作為利息費用之調整項目。折價既屬減項，帳面價值即面額減未攤銷折價；攤銷使餘額遞減，帳面價值逐期增加，故選 B。\n【逐項排除】\n(A) 錯誤。折價應列為應付公司債之減項，列為加項者是溢價。\n(B) 正確。折價攤銷使未攤銷餘額遞減，應付公司債帳面價值逐期增加。\n(C) 錯誤。利息費用為期初帳面價值乘有效利率，帳面價值逐期增加，利息費用即增加。\n(D) 錯誤。折價攤銷數為利息費用減票面利息，票面利息固定而利息費用逐期增加，攤銷數亦增。\n【演算步驟】設面額新臺幣 1,000,000 元、票面利率 5%、有效利率 6%，發行價新臺幣 973,270 元。票面利息 = 1,000,000 元 × 5% = 50,000 元；第一期利息費用 = 973,270 元 × 6% = 58,396 元；折價攤銷 = 58,396 元 − 50,000 元 = 8,396 元；期末帳面價值 = 973,270 元 + 8,396 元 = 981,666 元 > 973,270 元，即逐期增加。\n【記憶點】折價是減項，帳面價值、利息費用、攤銷數都往上走。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-017","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？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-021","商業會計法所稱商業，係指下列那一項規定？",21,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-022","甲公司係以電子方式處理會計事務，為了爭取上市上櫃的核准，公司高層故意要會計人員多記錄收入部分交易事項，少記錄成本費用交易事項，使帳上獲利提高，相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑：①商業負責人 ②依法受託代他人處理會計事務之人員 ③經辦會計人員 ④主辦會計 ⑤以電子方式處理會計資料之有關人員",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-019",114,"下列有關長期性投資之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-019",113,"主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-019",112,"會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-019",111,"在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-019",110,"適用商業會計法的主體有那些？①公司 ②非小規模之獨資、合夥 ③小規模之獨資、合夥 ④信用合作社 ⑤私立學校",false,1786689134575]