[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-034":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-034","book-109-1-bookkeeping-law-034",109,1,34,"依商業會計處理準則規定，下列何者應列為綜合損益表之本期其他綜合損益項目？",{"A":17,"B":18,"C":19,"D":20},"未實現重估增值","透過損益按公允價值衡量之金融資產（負債）淨損益","備供出售金融資產已實現損益","停業單位損益","A",null,"本題考點：《商業會計處理準則》綜合損益表的項目分層，哪些變動屬「本期其他綜合損益」，哪些計入本期淨利。\n【正解理由】《商業會計處理準則》第 40 條明定：「本期其他綜合損益，指本期變動之其他權益，例如備供出售金融資產未實現損益、現金流量避險中屬有效避險部分之避險損益、國外營運機構財務報表換算之兌換差額、未實現重估增值等。」而同準則第 30 條第四款把未實現重估增值列為其他權益項目，兩條扣合，未實現重估增值的本期變動即屬本期其他綜合損益，故選 A。\n【逐項排除】\n(A) 依法辦理資產重估所生的增值尚未經交易實現，《商業會計處理準則》第 30 條第四款將其歸入其他權益，其本期變動即同準則第 40 條例示的本期其他綜合損益。\n(B) 《商業會計處理準則》第 36 條把「透過損益按公允價值衡量之金融資產（負債）淨損益」明列為營業外收益及費損，屬計入本期淨利的損益項目。\n(C) 《商業會計處理準則》第 40 條例示的是備供出售金融資產「未實現」損益；已實現代表評價結果已自其他權益轉出而成為當期損益。\n(D) 《商業會計處理準則》第 38 條所稱停業單位損益，指停業單位之稅後損益及相關資產或處分群組所認列之稅後利益或損失；同準則第 32 條將停業單位損益列為第七款、本期其他綜合損益列為第九款，兩者並列而非同一項目。\n【記憶點】未實現的權益變動走其他綜合損益，已實現與評價損益走本期淨利。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-033","甲企業社設立於臺南市，登記資本額為新臺幣 6 萬元，會計事務擬委由記帳士代為處理，依商業會計法規定，其商業會計事務之管理機關，下列何者正確？",33,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-035","商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列為：",35,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-032","依商業會計法規定，商業得免設普通序時帳簿之情形，下列敘述何者正確？",32,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-036","記帳士對於所有攸關情況之評估應力求平衡，在作成判斷時不受個人利益或他人之不當影響，符合記帳士職業倫理道德規範下列何項準則？",36,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-031","依商業會計法及相關法規規定，關於原始憑證之敘述，下列何者錯誤？",31,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-037","行政處分之內容違反公共秩序或善良風俗者，屬於：",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-034",114,"依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-034",113,"依現行商業會計法規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-034",112,"下列有關損益計算之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-034",111,"商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-034",110,"若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",false,1786689134207]