[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-book-111-1-accounting-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"會計學概要","accounting","會計學概要 · Accounting","會計學","105–106 年 25 題(每題 2 分)、107 年起 20 題(每題 2.5 分)",{"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-111-1-會計學概要-002","book-111-1-accounting-002",111,1,2,"下列那一項比率較無法衡量公司之長期償債能力？",{"A":17,"B":18,"C":19,"D":20},"流動資產\u002F流動負債*100%","負債總額\u002F權益總額*100%","負債總額\u002F資產總額*100%","利息保障倍數","A",null,"本題考點：財務比率的分類，區分衡量短期償債能力與長期償債能力的指標。\n【正解理由】流動資產除以流動負債為流動比率，分子分母都是一年或一個正常營業週期內將實現或清償的項目，衡量的是短期償債能力（流動性）。長期償債能力著眼於資本結構是否過度舉債，以及營運成果能否負擔利息，因此以負債對權益、負債對資產等槓桿比率與利息保障倍數衡量。四者之中僅流動比率不指向長期，故選 A。\n【逐項排除】\n(A) 流動資產除以流動負債為流動比率，屬短期償債能力指標，最無法用來衡量長期償債能力，本項即為答案。\n(B) 負債總額除以權益總額為負債對權益比率，直接呈現舉債與自有資金的相對規模，屬長期償債能力指標。\n(C) 負債總額除以資產總額為負債比率，顯示資產中由債權人提供的比例，屬長期償債能力指標。\n(D) 利息保障倍數以稅前息前淨利除以利息費用，衡量獲利對利息的涵蓋程度，屬長期償債能力指標。\n【記憶點】比率的分母是流動負債就是看短期，看的是資本結構或利息就是看長期。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-111-1-accounting-001","財務報表須具備的品質特性包含攸關性與忠實表述，其中忠實表述所應具備之特性，下列何者錯誤？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"book-111-1-accounting-003","將日記簿上的會計分錄所牽涉到的會計項目及其金額，依項目別一一抄寫到分類帳的程序，稱為：",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-110-1-accounting-020","會計資訊品質中，最能夠提高資訊使用者決策品質者為：",20,110,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-accounting-004","下列何者不是合夥企業的特徵？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-110-1-accounting-019","臺北市立動物園今年誕生新萌主貘花豆，吸引了許多喜愛馬來貘的動物認養人。對於臺北市立動物園而言，新生貘貘花豆在會計上係應分類為：",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-accounting-005","基隆公司 12 月份的銀行對帳單顯示，12 月底餘額為$3,000,000，銀行在 12 月份支付支票的款項共計$840,000，但基隆公司 12 月份實際開出之支票金額共計$1,200,000。基隆公司與銀行核對後發現， 11 月底的未兌現支票之金額合計為$96,000，這些未兌現支票均於 12 月兌現。假設沒有其他造成銀行對帳單餘額與公司帳上餘額發生差異的事項，則基隆公司 12 月底正確的銀行存款餘額為何？",5,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-accounting-002",114,"下列對負債的敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-accounting-002",113,"甲公司 X1 年 1 月 1 日以$8,648,870 的價格發行面額 5%、市場利率 4%之十年期公司債 $8,000,000，每年付息一次，付息日為 12 月 31 日，採有效利率法攤銷公司債之溢折價。X3 年 7 月 1 日甲公司於公開市場以 99 的價格加計利息買回面額$4,000,000 的債券。請問買回公司債的損益為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-accounting-002",112,"甲、乙二合夥人資本帳戶餘額分別為$50,000 及$80,000，損益分配比例為 4：6。丙經甲、乙同意投資$90,000 於該合夥組織並取得 25%之合夥權益。試問丙加入後，甲、乙、丙三人之資本額分別是多少？",{"webId":64,"year":37,"stem":65,"number":14},"book-110-1-accounting-002","下列何者正確？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-accounting-002",109,"乙公司生產甲產品一批，其製造成本為$100,000，主要成本為$70,000，製造費用為直接材料成本之 75%，該批產品之加工成本為何？",1786689124885]