[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-023":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-023","book-114-1-bookkeeping-law-023",114,1,23,"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",{"A":17,"B":18,"C":19,"D":20},"①②③④","①②④","②③④","僅②④","B",null,"本題考點：長期借款之定義、衡量方法與揭露事項，逐款與條文比對。\n【正解理由】依《商業會計處理準則》第 26 條第五款：「長期借款：指到期日在一年以上之借款。（一）應以攤銷後成本衡量。（二）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。（三）向業主、員工及關係人借入之長期款項，應分別揭露。」①②④與條文相符，③把條文的「分別揭露」寫成「彙總揭露」而不相符，正確組合為①②④，故選 B。\n【逐項排除】\n(A) ①②③④全選，惟③與《商業會計處理準則》第 26 條第五款第三目所定之「分別揭露」不符。\n(B) 正確。①②④三項均與《商業會計處理準則》第 26 條第五款之文字相符。\n(C) ②③④納入了不符條文的③，又漏掉正確的①。\n(D) 僅②④漏掉①，而《商業會計處理準則》第 26 條第五款第一目已明定長期借款應以攤銷後成本衡量。\n【演算步驟】逐項核對《商業會計處理準則》第 26 條第五款，相符者計 1 項：①與第一目相符，累計 1 項；②與第二目相符，累計 2 項；③「彙總揭露」與第三目之「分別揭露」不符，不計，累計仍為 2 項；④與該款本文相符，累計 3 項。相符者共 3 項，組合為①②④，對應選項 B。\n【記憶點】長期借款＝到期日一年以上、攤銷後成本衡量；向業主、員工、關係人借的要分別揭露，不是彙總。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-026","A 記帳士受某詐騙集團的委任，專門負責處理詐團內部的金流及會計事務。如今詐騙集團已被檢警偵破並瓦解，A 記帳士亦因協助詐團會計事務被認定為詐團之成員之一，並以詐欺之犯罪行為受有期徒刑 3 年裁判確定。下列敘述何者正確？",26,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-023",113,"①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-023",112,"公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-023",111,"關於記帳士執行業務，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-023",110,"依商業會計處理準則第 9 條規定，會計帳簿之記載方式，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-023",109,"依商業會計處理準則第 24 條規定，商業應於資產負債表日對於非流動資產項目評估是否有減損之跡象，下列何者屬於應評估減損之會計項目？①採用權益法之投資 ②生物資產 ③投資性不動產 ④無形資產 ⑤礦產資源 ⑥持有至到期日金融資產",false,1786689131651]