[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-19-021":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-19-021","19",21,"依 IFRS 7 金融工具揭露之規定，應量化揭露金融工具產生之哪些風險？",[13,14,15,16],"僅信用風險、市場風險","僅市場風險、流動性風險","僅流動性風險、信用風險","信用風險、市場風險、流動性風險皆應揭露",3,"衍生性商品之會計處理",1,"IFRS 7 把金融工具的揭露分成兩大塊：一是金融工具對財務狀況與經營績效的影響，二是風險的質性與量化揭露。量化的部分明確涵蓋信用風險（最大暴險金額、擔保品、信用品質分析）、流動性風險（到期期間分析）與市場風險（敏感度分析或風險值），三者缺一不可，目的是讓報表使用者能自行評估企業承擔的風險規模。(A)、(B)、(C) 都只挑其中兩項，屬於漏列。另須注意除了量化數字，還要說明各項風險的來源、管理目標、政策與程序等質性資訊，並揭露當期與前期的比較數。","easy",[23,27,31,34,38,42],{"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":10},"deriv_prac-18-021","關於衍生性商品會計處理之敘述，下列何者正確？",{"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？",55,1785157762633]