[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-19-022":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-19-022","19",22,"以類似資產活絡市場公開報價所決定之公允價值，依據公報規定，係屬於何層級？",[13,14,15,16],"第 1 級","第 2 級","第 3 級","第 4 級",1,"衍生性商品之會計處理","公允價值層級依「輸入值的可觀察程度」由高到低排成三級。第 1 級限定為相同資產或負債在活絡市場的未經調整報價；一旦標的換成類似資產，即使報價來自活絡市場，也因為必須就條件差異做調整而降為第 2 級。第 2 級還包含相同資產在不活絡市場的報價，以及利率、殖利率曲線、隱含波動率等可直接或間接觀察的輸入值。(A) 誤把「類似」當成「相同」，是最常見的陷阱；(C) 第 3 級用的是不可觀察輸入值，需要企業自行假設，例如評價模型中的內部預測參數；(D) 公允價值層級只有三級，並不存在第 4 級。","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？",55,1785157762656]