[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-18-058":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-18-058","18",58,"企業進行非屬避險之匯率遠期交易，公允價值於第 1 年年底為 1,000 元、第 2 年年底負 1,200 元，第 3 年年底 800元，請問此一交易對企業第 3 年本期損益之影響為何？",[13,14,15,16],"增加 800 元","增加 2,000 元","減少 200 元","減少 400 元",1,"衍生性商品之會計處理","非避險目的的遠期交易按公允價值透過損益衡量，每期認列的不是公允價值的絕對金額，而是相對前一期期末的「變動數」，因為前期評價損益早已入帳。第 2 年年底帳上為負 1,200 元，第 3 年年底轉為正 800 元，第 3 年應認列的變動為 800－(－1,200)＝2,000 元，屬評價利益，本期損益增加 2,000 元，故 (B) 正確。(A) 誤把第 3 年的餘額當成當期損益，忽略負 1,200 元的起算基礎。(C) 與 (D) 則是相減方向弄反，或誤用第 1 年的 1,000 元當比較基準。","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-18-021","關於衍生性商品會計處理之敘述，下列何者正確？",21,{"id":35,"question":36,"qno":37},"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":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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？",55,1785157762363]