[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-19-019":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-19-019","19",19,"有關非避險衍生工具之衡量與分類，下列何者正確？",[13,14,15,16],"透過損益按公允價值衡量","透過其他綜合損益按公允價值衡量","後續按攤銷後成本衡量","權益法投資",0,"衍生性商品之會計處理",1,"IFRS 9 對衍生工具的基本立場是：其現金流量不符合「純粹為本金與利息」的判斷，且多具槓桿性質，因此除非被指定為避險工具並適用避險會計，否則一律分類為透過損益按公允價值衡量，評價變動當期直接進損益。這樣處理可讓報表使用者即時看到未實現損益，避免虧損被遞延掩蓋。(B) 透過其他綜合損益按公允價值衡量，適用於特定債務工具與指定的權益工具，非避險衍生工具並不適用；(C) 攤銷後成本只給以收取合約現金流量為目的且通過本息測試的金融資產；(D) 權益法用於具重大影響力的被投資公司，與衍生工具無關。","easy",[23,26,30,34,38,42],{"id":24,"question":25,"qno":10},"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？",{"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？",55,1785157762620]