[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-18-019":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"deriv_prac","衍生性金融商品銷售人員資格測驗——衍生性金融商品概論與實務","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"deriv_prac-18-019","18",19,"有關避險會計現金流量避險之公允價值變動數，應作如何處理？",[13,14,15,16],"列為當期損益","列為其他綜合損益","列為當期損益或其他綜合損益","不需認列損益",1,"衍生性商品之會計處理","避險會計依被避險項目分成公允價值避險與現金流量避險，損益的去處完全不同。現金流量避險處理的是未來現金流量變動的不確定性，被避險的預期交易還沒發生、帳上也還沒有對應損益，若把避險工具的公允價值變動立刻打入當期損益，反而造成損益提前波動、失去配比。因此有效避險部分先列入 (B) 其他綜合損益，累積在權益項下的避險準備，等被避險項目實際影響損益時再重分類轉出；無效部分才立即認列當期損益。(A) 是公允價值避險的處理方式，(C) 說法含混無法二擇一，(D) 則違反衍生工具須按公允價值衡量的原則。","easy",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"deriv_prac-18-020","下列何項非屬第二層級公允價值衡量資訊？",20,{"id":27,"question":28,"qno":29},"deriv_prac-18-021","關於衍生性商品會計處理之敘述，下列何者正確？",21,{"id":31,"question":32,"qno":33},"deriv_prac-18-053","以收到固定利率交換浮動利率之利率交換交易（非避險交易），每月月底評估，並於次月迴轉。若在資產負債表日產生評價損失時，則分錄之借方應為何？",53,{"id":35,"question":36,"qno":37},"deriv_prac-18-054","關於衍生性工具適用之基本會計原則「一致性」，下列述敘何者正確？",54,{"id":39,"question":40,"qno":41},"deriv_prac-18-055","有關衍生工具有關之會計項目，下列何者屬資產類之會計項目？",55,{"id":43,"question":44,"qno":45},"deriv_prac-18-056","甲公司產銷黃豆油，預計 20X1 年 10 月 30 日需進貨黃豆 1,000 噸。該公司為規避黃豆價格上漲風險，乃於 20X1 年4 月 30 日簽訂遠期購買合約，購買六個月期黃豆 1,000 噸，每噸遠期價格為$5,200，到期以現金淨額交割。20X1 年4 月 30 日的黃豆現貨價格為每噸$5,000，甲公司將遠期合約的即期價格及利息部分分開，並對即期價格的公允價值變動指定避險關係。假設 20X1 年 10 月 30 日的黃豆現貨價格為每噸$5,600，請問甲公司 20X1 年此項避險為：",56,1785157761924]