[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-deriv_prac-18-053":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"deriv_prac-18-053","18",53,"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？",[13,14,15,16],"透過損益按公允價值衡量之金融資產評價損失","透過其他綜合損益按公允價值衡量之金融資產評價損失","透過損益按公允價值衡量之金融負債評價損失","透過其他綜合損益按公允價值衡量之金融負債評價損失",2,"衍生性商品之會計處理",1,"非避險目的的利率交換屬於強制透過損益按公允價值衡量的衍生工具，每個評價日都要把公允價值變動直接認列為當期損益。在資產負債表日出現評價損失，代表這張交換契約對銀行而言是淨流出、公允價值為負數，帳上要認列成一項金融負債，因此貸方記金融負債的增加，借方就是對應的損失科目「透過損益按公允價值衡量之金融負債評價損失」，故 (C) 正確。(A) 用資產類的損失科目，與部位呈負值的事實不符。(B)(D) 把變動塞進其他綜合損益，那是避險會計中現金流量避險有效部分或特定權益工具指定的處理方式，本題已明示非避險交易，不能適用。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"deriv_prac-18-020","下列何項非屬第二層級公允價值衡量資訊？",20,{"id":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"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":44,"question":45,"qno":46},"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：",56,1785157762301]