[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-009":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-109-1-記帳相關法規概要-009","book-109-1-bookkeeping-law-009",109,1,9,"依商業會計處理準則規定，下列何項資產不需於資產負債表日進行減損測試？",{"A":17,"B":18,"C":19,"D":20},"備供出售金融資產","存貨","以成本衡量之權益工具投資","採權益法之投資","B",null,"本題考點：《商業會計處理準則》第 24 條所列資產負債表日應評估減損的資產範圍，以及存貨另採成本與淨變現價值孰低的評價方式。\n【正解理由】《商業會計處理準則》第 24 條第一項明定，商業應於資產負債表日對備供出售金融資產、以成本衡量之金融資產、無活絡市場之債務工具投資、持有至到期日金融資產、採用權益法之投資、不動產廠房及設備、投資性不動產與無形資產等項目評估是否有減損之跡象，帳面金額大於可回收金額時認列減損損失，這份列舉並未納入存貨。存貨依同準則第 15 條應以成本與淨變現價值孰低衡量，走的是另一套評價機制，故選 B。\n【逐項排除】\n(A) 備供出售金融資產是《商業會計處理準則》第 24 條第一項列舉的第一項資產，於資產負債表日須評估有無減損跡象。\n(B) 存貨不在該條列舉之內，其跌價依同準則第 15 條處理，成本高於淨變現價值時將成本沖減至淨變現價值，沖減金額於發生當期認列為銷貨成本。\n(C) 以成本衡量之權益工具投資即同準則第 15 條所稱以成本衡量之金融資產，屬第 24 條第一項的列舉對象；同條第二項並將其與商譽並列為減損損失不得迴轉之資產。\n(D) 採用權益法之投資見同準則第 16 條第一項第六款，亦為第 24 條第一項明列須評估減損的項目。\n【記憶點】存貨比孰低、其他比可回收金額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-008","依記帳士法及相關法規規定，有關記帳及報稅代理人之執行業務，下列敘述何者錯誤？",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-010","商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",10,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-007","依記帳士法第 25 條規定，各級記帳士公會應將公會章程等各款事項，申報下列何機關？",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-011","商業在合併、分割、收購、解散、終止或轉讓時，下列何者不屬於商業會計法認可之資產計價方式？",11,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-006","依記帳士法規定，有關記帳士之執行業務，下列敘述何者正確？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-012","耐用年限屆滿仍可繼續供營業上使用之資產，有關折舊之提列，在商業會計法上有何規定？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-009",114,"屏東縣記帳士公會目前依章程規定共設置理事 A、B、C、D、E 等 5 人。假設下期改選理事，共 9 人參選其得票高至低依序為 D、E、C、A、F、G、B、H、I 等 9 人，則依記帳士法第 23 條的規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-009",113,"商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-009",112,"記帳士、記帳及報稅代理人有下列情形之一者，依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第 10 條第 1 項規定不須向法務部調查局申報？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-009",111,"依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-009",110,"傳票上登載之會計項目，下列敘述何者正確？",false,1786689133960]