[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-020":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-020","book-114-1-bookkeeping-law-020",114,1,20,"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？",{"A":17,"B":18,"C":19,"D":20},"以$300,000 列為權益減項，並註明股數","以$300,000 列為權益加項，並註明股數","以$410,000 列為權益加項，並註明股數","以$410,000 列為權益減項，並註明股數","D",null,"本題考點：庫藏股票之衡量方法與表達位置——成本法、列為權益減項、註明股數。\n【正解理由】依《商業會計處理準則》第 31 條：「庫藏股票，指公司收回已發行股票，尚未再出售或註銷者，應按成本法處理，列為權益之減項，並註明股數。」兩筆買回之股份於尚未再出售或註銷前均屬庫藏股票，應按各自實際支付之成本合計列為權益之減項，合計新臺幣 410,000 元，故選 D。\n【逐項排除】\n(A) 金額只計入第二筆買回，漏計第一筆新臺幣 110,000 元；方向雖為權益減項，金額仍不足。\n(B) 金額同樣漏計第一筆，且依《商業會計處理準則》第 31 條庫藏股票係權益之減項，不是加項。\n(C) 金額正確，但列為權益加項與《商業會計處理準則》第 31 條所定之「列為權益之減項」相反。\n(D) 正確。兩筆買回按成本法合計新臺幣 410,000 元，列為權益之減項並註明股數。\n【演算步驟】庫藏股票成本＝各次買回股數×每股買回價格之合計。第一筆：10,000 股×新臺幣 11 元＝新臺幣 110,000 元。第二筆：20,000 股×新臺幣 15 元＝新臺幣 300,000 元。合計：新臺幣 110,000 元＋新臺幣 300,000 元＝新臺幣 410,000 元，列為權益之減項，並註明股數 30,000 股。\n【記憶點】庫藏股票一律成本法、掛權益減項、註明股數，買回原因不影響衡量金額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-019","下列有關長期性投資之敘述，何者錯誤？",19,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-023","依照商業會計處理準則第 26 條之規定，下列那些是正確之長期借款敘述？①應以攤銷後成本衡量 ②應揭露其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款；其以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額 ③向業主、員工及關係人借入之長期款項，應彙總揭露 ④指到期日在 1 年以上之借款",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-020",113,"下列有關商業登記之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-020",112,"為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-020",111,"有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-020",110,"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？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-020",109,"依商業會計處理準則第 44 條規定，商業發生於那一段期間之重大事項為期後事項？",false,1786689131618]