[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-017":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-110-1-記帳相關法規概要-017","book-110-1-bookkeeping-law-017",110,1,17,"臺中公司發行甲、乙兩種公司債，甲公司債採溢價發行，乙公司債採折價發行，並按有效利息法攤銷溢折價，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"甲應付公司債之溢價，列為應付公司債之減項，溢價攤銷作為利息費用調整加項","乙應付公司債之折價，列為應付公司債之加項，折價攤銷作為利息費用調整減項","甲應付公司債之溢價，列為應付公司債之加項，溢價攤銷作為利息費用調整減項","乙應付公司債之折價，列為應付公司債之加項，折價攤銷作為利息費用調整加項","C",null,"本題考點：應付公司債溢價與折價之表達，及有效利息法下溢折價攤銷對利息費用之調整方向。\n【正解理由】依《商業會計法》第 54 條第二項，公司債之溢價或折價，應列為公司債之加項或減項；《商業會計處理準則》第 26 條第四款第一目進一步規定，應付公司債之溢價、折價為應付公司債之評價項目，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。溢價係發行價格高於面額之部分，使帳面金額高於面額，故列為加項；溢價發行代表有效利率低於票面利率，每期按有效利率計算之利息費用小於按票面利率支付之現金利息，差額即溢價攤銷數，作為利息費用之減項。故選 C。\n【逐項排除】\n(A) 稱甲公司債之溢價列為減項、溢價攤銷為利息費用加項，兩處方向均與《商業會計處理準則》第 26 條第四款第一目相反。\n(B) 稱乙公司債之折價列為加項。折價使帳面金額低於面額，依《商業會計法》第 54 條第二項應列為減項。\n(C) 溢價列為應付公司債之加項、溢價攤銷作為利息費用之減項，與《商業會計法》第 54 條第二項及《商業會計處理準則》第 26 條第四款第一目相符。\n(D) 折價攤銷作為利息費用加項一節方向無誤，惟將折價列為應付公司債之加項，與《商業會計法》第 54 條第二項之減項規定不合。\n【記憶點】溢價是加項、攤銷減利息費用；折價是減項、攤銷加利息費用，到期日帳面金額都收斂回面額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-016","臺北公司 109 年度決算程序辦理於 110 年 4 月 30 日終了，除應永久保存或有關未結會計事項者外，各項會計憑證、會計帳簿及財務報表，至少應保存至何時為止？",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-018","依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-015","大鵬電子公司擁有甲、乙兩棟辦公大樓，甲棟供營業使用，乙棟供出租賺取租金，此兩棟大樓可否辦理資產重估、認列減損損失？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-019","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",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-014","有關商業主辦會計人員之任免、委託記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-020","依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-017",114,"依據商業會計法第 23 條之規定，商業必須設置之會計帳簿為何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-017",113,"商業會計法中，對於營業收入之認列，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-017",112,"依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-017",111,"下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-017",109,"依商業會計法規定，營業收入認列之方式，下列何者正確？",false,1786689133543]