[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-19-054":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-19-054","19",54,"有關避險會計，下列敘述何者正確？",[13,14,15,16],"係以互抵之方式認列避險工具及被避險項目之公允價值變動所產生之損益影響數","避險工具及被避險項目之公允價值變動所產生之損益影響數應各自採總額表達","避險工具之公允價值變動所產生之損益影響數應列入損益科目，而被避險項目之公允價值變動影響數應列入權益科目","避險工具之公允價值變動所產生之損益影響數應列入權益科目，而被避險項目之公允價值變動影響數應列入損益科目",0,"衍生性商品之會計處理",1,"避險會計是一套例外規定。正常情況下衍生工具的公允價值變動要立刻進損益，被避險項目卻可能還沒到認列時點，兩邊的損益因此落在不同期間，帳面波動反而被放大，明明避了險卻看起來很危險。避險會計就是讓避險工具與被避險項目的公允價值變動在同一期間、以互相抵銷的方式認列，使報表呈現避險後的淨效果，故 (A) 正確。(B) 各自採總額表達等於沒做避險會計，抵銷效果無從呈現。(C)(D) 把兩邊拆到損益與權益兩個不同區塊，反而讓損益無法互抵，正好違背避險會計的目的。","easy",[23,27,31,35,39,42],{"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":38},"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":40,"question":41,"qno":10},"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？",{"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？",55,1785157763042]