[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-19-053":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-19-053","19",53,"甲公司於 X1 年 6 月 1 日以$20,000 購入乙公司上市股票之賣權，此賣權持有人可於 X2 年 6 月 1 日以每股$50 賣出乙公司股票 30,000 股，甲公司並未指定此衍生性商品作為避險工具，X1 年 6 月 1 日乙公司股票之市價為$50，X1年底乙公司股票之市價為$42。假設此賣權於 X1 年 12 月 31 日之價值為$60,000。甲公司 X1 年底應認列該金融資產之損益為何？",[13,14,15,16],"利益$40,000","損失$40,000","利益$150,000","損失$150,000",0,"衍生性商品之會計處理",1,"未被指定為避險工具的衍生工具，一律強制分類為透過損益按公允價值衡量，期末只要把公允價值的變動軋進當期損益，不必另外處理標的股票市價跌了多少。取得成本（權利金）$20,000，X1 年底該賣權公允價值 $60,000，應認列損益＝60,000−20,000＝利益 $40,000，選 (A)。(B) 方向相反；股價由 $50 跌到 $42，賣權內含價值上升，持有賣權的一方是賺的。(C)(D) 的 $150,000 與賣權公允價值變動無關，屬干擾數字——評價一律以選擇權本身的公允價值為準，不能拿標的股票的市價漲跌替代。","medium",[23,27,31,35,38,42],{"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":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":10},"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？",{"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？",55,1785170287742]