[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-013":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-013","book-109-1-bookkeeping-law-013",109,1,13,"下列有關生產性植物之敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"在會計上應分類為生物資產－非流動","只能以公允價值減出售成本衡量","其所有權有受限制及作為擔保品者應予揭露","因存活年限估計不易，可不提折舊","C",null,"本題考點：生產性植物的分類與衡量，關鍵在《商業會計處理準則》第 20 條的但書把它自生物資產撥入不動產、廠房及設備。\n【正解理由】《商業會計處理準則》第 20 條第一項規定「生物資產，指與農業活動有關且具生命之動物或植物。但生產性植物應分類為不動產、廠房及設備」；本準則第 18 條第一項並把生產性植物與土地、建築物、機器設備、運輸設備、辦公設備並列為不動產、廠房及設備之會計項目，同條第四項規定「不動產、廠房及設備之所有權受限制及供作負債擔保之事實與金額，應予揭露」，故選 C。\n【逐項排除】\n(A) 分類為生物資產－非流動：《商業會計處理準則》第 20 條第一項但書已把生產性植物排除於生物資產之外，流動與非流動之區分僅適用於留在該條的生物資產。\n(B) 只能以公允價值減出售成本衡量：《商業會計處理準則》第 20 條第二項的公允價值減出售成本是生物資產的衡量方式，生產性植物依本準則第 18 條第三項以成本減除累計折舊及累計減損後之帳面金額列示。\n(C) 所有權受限制及作為擔保品者應予揭露：與《商業會計處理準則》第 18 條第四項相符。\n(D) 可不提折舊：《商業會計處理準則》第 18 條第三項既以成本減除累計折舊及累計減損後之帳面金額列示，即含折舊之提列，不因存活年限估計不易而免除。\n【記憶點】生產性植物歸「不動產、廠房及設備」，走成本減累計折舊，所有權受限或供擔保要揭露。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-014","商業會計法對於支出效益之敘述，下列何者錯誤？",14,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-015","依商業會計法之規定，應於決算報表上簽名或蓋章之人，並無不法或不正當行為時，於該決算報表獲得承認後可解除對於該年度會計上之責任者，為：①代表商業之負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",15,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-016","會計年度採曆年制之商業，其決算最晚須於次年的何時完成？",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-013",114,"高雄公司 114 年會計年度終了日為 114 年 12 月 31 日，決算辦理完竣日為 115 年 5 月 15 日，決算程序終了日為 115 年 6 月 15 日，則下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-013",113,"下列那一個會計項目，於編製財務報表時，不可列於資本項下？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-013",112,"記帳士應遵守之原則，不包括下列何者？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-013",111,"有關資產重估價之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-013",110,"水湳建設公司持有以下四筆土地：甲地為建築中備售房屋地基、乙地為目前總公司辦公大樓地基、丙地出租並伺機出售、丁地為桃園分公司預定地基，目前閒置未作任何使用，依商業會計法規定，該四筆土地係屬何種資產？",false,1786689134004]