[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-035":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-113-1-記帳相關法規概要-035","book-113-1-bookkeeping-law-035",113,1,35,"依商業會計處理準則規定，下列那些資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？①採用權益法之投資 ②投資性不動產 ③以成本衡量之權益工具投資 ④商譽 ⑤按攤銷後成本衡量之金融資產",{"A":17,"B":18,"C":19,"D":20},"④⑤","僅③④","②③④","①②④","B",null,"本題考點：《商業會計處理準則》第 24 條第二項所定減損損失迴轉的除外項目，亦即哪些資產減損後帳面金額不予迴轉。\n【正解理由】依《商業會計處理準則》第 24 條第二項，「當有證據顯示除商譽及以成本衡量之權益工具投資以外之資產於以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額應予迴轉」；條文以「除⋯⋯以外」的寫法，把商譽與以成本衡量之權益工具投資排除於迴轉之外，正對應題目的③與④，故選 B。\n【逐項排除】\n(A) ④商譽固然不予迴轉，但⑤按攤銷後成本衡量之金融資產列於《商業會計處理準則》第 24 條第一項的評估對象，不在除外之列，仍應迴轉。\n(B) ③以成本衡量之權益工具投資與④商譽，正是條文明文除外的兩項，為正確組合。\n(C) ②投資性不動產依《商業會計處理準則》第 17 條第二項以成本減除累計折舊及累計減損之帳面金額列示，屬應予迴轉之資產，此組合多列一項。\n(D) ①採用權益法之投資為《商業會計處理準則》第 16 條第一項第六款所定之長期性投資，與②同屬應予迴轉之資產，此組合亦不成立。\n【記憶點】不迴轉的只有兩個：商譽，以及以成本衡量之權益工具投資。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-034","依現行商業會計法規定，下列敘述何者錯誤？",34,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-036","依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",36,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-033","商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",33,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-037","公司申報 112 年度營利事業所得稅帳列交際費 300 萬元，經查核交際費超限 25 萬元，試問最終綜合損益表帳列交際費金額為何？",37,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-032","下列何者不是財務報表必要之附註事項？",32,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-038","依照商業會計法相關規定，下列有關損益計算與衡量之敘述，何者錯誤？",38,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-035",114,"甲為公開發行之非投資股份有限公司，登記資本額新臺幣 1 億元，實收資本額新臺幣 1 億元，其章程並未規定放寬轉投資上限，因欲轉投資乙有限公司新臺幣 8 千萬元，請問必須經過何種股東會決議放寬？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-035",112,"主辦及經辦會計人員，有下列那種情形，應處新臺幣 3 萬元以上 15 萬元以下罰鍰？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-035",111,"關於商業登記事項之敘述，下列何者與商業登記法之規定相符：",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-035",110,"下列何者非屬行政處分無效之原因？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-035",109,"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：",false,1786689132283]