[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-18-021":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-18-021","18",21,"關於衍生性商品會計處理之敘述，下列何者正確？",[13,14,15,16],"承作期貨交易所繳之保證金，係代表該筆期貨交易承作時之公允價值","遠期外匯合約若以公允匯率成交，該契約於承作當時之公允價值應為零","遠期外匯若被指定為避險工具即可不需按公允價值評價","衍生性商品若採用避險會計處理，則不須再以公允價值衡量入帳",1,"衍生性商品之會計處理","(B) 正確。遠期外匯若以簽約當時的公允遠期匯率成交，這筆交易對雙方是等價交換，沒有人一開始就占便宜，所以起始公允價值為零；要等到後續市場匯率偏離約定匯率，才會產生正的或負的公允價值。(A) 錯，期貨保證金是履約擔保品，金額由交易所依風險訂定，與該筆期貨的公允價值無關，期貨在成交當下的公允價值同樣趨近於零。(C) 錯，被指定為避險工具不會豁免評價義務，衍生工具一律按公允價值衡量。(D) 錯，避險會計改變的只是損益認列的時點與所在科目，並未免除公允價值入帳。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"deriv_prac-18-019","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？",19,{"id":27,"question":28,"qno":29},"deriv_prac-18-020","下列何項非屬第二層級公允價值衡量資訊？",20,{"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：",56,1785157761959]