[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-019":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-114-1-記帳相關法規概要-019","book-114-1-bookkeeping-law-019",114,1,19,"下列有關長期性投資之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"長期性之投資有提供作質，或受有約束、限制等情事者，應予調整","持有具重大影響力或控制能力之權益工具投資，屬於長期性投資之一，必須採用權益法處理","採用權益法之長期投資一旦發生減損跡象，必須進行減損測試及調整","以成本衡量之權益工具投資-非流動，屬於長期性投資之一，後續減損跡象不存在或減少時仍不予迴轉","A",null,"本題考點：長期性投資受有約束限制時的法定效果，以及權益法與減損迴轉之界線。\n【正解理由】依《商業會計處理準則》第 16 條第二項：「長期性之投資有提供作質，或受有約束、限制等情事者，應予揭露。」條文給的效果是揭露，並不是調整帳列金額；本選項將「應予揭露」寫成「應予調整」，與條文不符，故選 A。\n【逐項排除】\n(A) 敘述錯誤。《商業會計處理準則》第 16 條第二項對提供作質或受有約束、限制之長期性投資，所定之效果為揭露而非調整，故為本題答案。\n(B) 敘述正確。《商業會計處理準則》第 16 條第一項第六款將「採用權益法之投資」定義為持有具重大影響力或控制能力之權益工具投資；《商業會計法》第 44 條第二項亦明定具有控制能力或重大影響力之長期股權投資採用權益法處理。\n(C) 敘述正確。《商業會計處理準則》第 24 條第一項將採用權益法之投資列為資產負債表日應評估減損跡象之項目，資產帳面金額大於可回收金額時應認列減損損失。\n(D) 敘述正確。《商業會計處理準則》第 24 條第二項之減損迴轉規定明文排除商譽及以成本衡量之權益工具投資，該類投資之減損因而不予迴轉。\n【記憶點】作質或受限制＝揭露；帳面金額大於可回收金額＝認列減損；商譽與以成本衡量之權益工具投資＝減損不迴轉。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-017","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？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-020","下列為臺南公司 114 年度兩個庫藏股票之交易事件。第一，因部分股東反對公司將南部廠房出租予他公司，經雙方協議，以每股$11 買回異議股東持有的股份 10,000 股。第二，公司為培植優秀員工，以每股$15 買回 20,000 股，備供轉讓予員工。試問依照商業會計處理準則要如何處理上述庫藏股之交易事件？",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-016","依現行商業會計法及商業會計處理準則規定，下列敘述何者錯誤？",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-021","依據商業會計處理準則之規定，下列何者應認列為投資性不動產？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-015","甲股份有限公司 113 年度財務報表於 114 年 3 月 31 日經股東會通過，該公司屏東廠不幸於 114 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-022","依照商業會計處理準則第 24 條之規定，假設甲公司因為資產重估，目前帳上有未實現重估增值 $100,000。然而後續因減損測試，必須要調整之減損損失為$120,000，則相關之會計處理何者正確？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-019",113,"主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-019",112,"會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-019",111,"在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-019",110,"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",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-019",109,"已支付所得稅金額超過本期及前期應付金額之部分，稱為：",false,1786689131609]