[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-026","book-108-1-bookkeeping-law-026",108,1,26,"依商業會計處理準則規定，下列何項係屬營業外收益及費損？",{"A":17,"B":18,"C":19,"D":20},"透過損益按公允價值衡量之金融資產淨損益","存貨跌價損失","固定資產重估增值","會計原則變動之累積影響數","A",null,"本題考點：《商業會計處理準則》第 36 條所定營業外收益及費損的範圍與其例示項目。\n【正解理由】《商業會計處理準則》第 36 條第一項規定「營業外收益及費損，指本期內非因經常營業活動所發生之收益及費損，例如利息收入、租金收入、權利金收入、股利收入、利息費用、透過損益按公允價值衡量之金融資產（負債）淨損益、採用權益法認列之投資損益、兌換損益、處分投資損益、處分不動產、廠房及設備損益、減損損失及減損迴轉利益等」。選項所列項目逐字見於這串例示，故選 A。\n【逐項排除】\n(A) 透過損益按公允價值衡量之金融資產淨損益，明列於《商業會計處理準則》第 36 條第一項的例示之中，且同條第二項允許以淨額列示，為正確選項。\n(B) 存貨跌價損失：依《商業會計法》第 43 條第二項，成本高於淨變現價值時的沖減金額應於發生當期認列為銷貨成本，屬營業成本。\n(C) 固定資產重估增值：依《商業會計法》第 52 條第一項應列為未實現重估增值，並依《商業會計處理準則》第 30 條第四款歸入其他權益。\n(D) 會計原則變動之累積影響數：《商業會計處理準則》第 32 條所列綜合損益表會計項目未含此項；追溯適用及追溯重編之影響數依同準則第 42 條第三款，列於權益變動表的保留盈餘項下。\n【記憶點】非經常營業活動所生的收益費損才進營業外；重估增值走權益，存貨跌價走銷貨成本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-025","分期付款銷貨之未實現利息收入，應列在下列何處？",25,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-027","依商業會計法第 42 條之規定，下列何者錯誤？",27,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-024","依商業會計法第 66 條規定，商業每屆決算應編製下列那些報表？①財務報表 ②營業報告書 ③盈餘分派表 ④年度預算表",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-028","依據我國商業會計法之規定，下列有關存貨評價與處理之敘述，何者錯誤？",28,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-023","無活絡市場之債務工具投資之衡量基礎為：",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-029","金融工具投資分類在流動資產者，不可能包括下列那一項？",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,1786689134638]