[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-022":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-022","book-114-1-bookkeeping-law-022",114,1,22,"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？",{"A":17,"B":18,"C":19,"D":20},"應先減少未實現重估增值$100,000，再認列$20,000 的減損損失","直接認列$120,000 的減損損失","直接減少$120,000 的未實現重估增值","應先減少未實現重估增值$20,000，再認列$100,000 的減損損失","A",null,"本題考點：已辦理資產重估之資產發生減損時，未實現重估增值與當期損失之沖抵順序。\n【正解理由】依《商業會計處理準則》第 24 條第三項：「已辦理資產重估者，發生減損時，應先減少未實現重估增值；如有不足，認列至當期損失。」甲公司帳上未實現重估增值為新臺幣 100,000 元，應調整之減損損失為新臺幣 120,000 元，依該項規定先沖減未實現重估增值新臺幣 100,000 元，不足之新臺幣 20,000 元認列為當期減損損失，故選 A。\n【逐項排除】\n(A) 正確。順序與金額均符合《商業會計處理準則》第 24 條第三項之「先減少未實現重估增值、不足部分認列至當期損失」。\n(B) 直接認列新臺幣 120,000 元減損損失，等於跳過先沖減未實現重估增值之步驟，與《商業會計處理準則》第 24 條第三項所定順序不符。\n(C) 帳上未實現重估增值僅新臺幣 100,000 元，無從減少新臺幣 120,000 元；且依《商業會計處理準則》第 24 條第三項，超過部分應認列至當期損失而非續減權益。\n(D) 沖抵金額顛倒。依《商業會計處理準則》第 24 條第三項，係先用足未實現重估增值全額新臺幣 100,000 元，餘額新臺幣 20,000 元才認列至當期損失。\n【記憶點】重估過的資產減損：先吃掉未實現重估增值，吃不夠才進當期損失。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-024","下列關於商業會計法及商業會計處理準則之規定何者正確？",24,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-025","臺南公司 113 年度之決算報表已於 114 年 6 月 30 日提請股東承認，然而該公司也因為帳載不實於 114 年 7 月 20 日遭員工踢爆，並被某週刊大幅報導，未來也可能遭到國稅局補徵及處罰。試問臺南公司下列那些人員在 114 年 6 月 30 日提請股東承認後，對於 113 年度之會計責任可以解除？①商業負責人 ②經理人 ③主辦會計 ④經辦會計",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-022",113,"下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 ③交通部氣象署提供氣候的相關資訊及氣象報導 ④政府役政機關對役男兵役體位之判定 ⑤國稅局對漏開發票之營業人科處罰鍰",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-022",112,"某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-022",111,"甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-022",110,"依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-022",109,"依商業會計處理準則規定，商業資產負債表權益項目之內容，下列敘述何者錯誤？",false,1786689131641]