[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-19-055":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-19-055","19",55,"X1 年 1 月 1 日，乙公司以$2,000,000 發行轉換公司債，支付手續費 2,000。該轉換公司債之持有人可以$1,000 債券轉換為 50 股之乙公司普通股。經估計公司債與認股權個別公允價值分別為$1,920,000 與$100,000，乙公司應認列「手續費」之金額為何？",[13,14,15,16],"$0","$20","$22","$2,000",0,"衍生性商品之會計處理",1,"轉換公司債屬複合金融工具，發行時須拆成負債成分與權益成分：負債成分 $1,920,000，權益（認股權）成分以殘值認列，2,000,000−1,920,000＝$80,000。關鍵在交易成本——發行複合工具的手續費不得認列為當期費用，須依兩成分相對金額分攤、自其帳面金額中減除：負債分擔 2,000×(1,920,000÷2,000,000)＝$1,920，權益分擔 2,000×(80,000÷2,000,000)＝$80。因此認列為手續費的金額為 $0，選 (A)。(B)(C)(D) 都是把手續費當費用或誤算比例。","hard",[23,27,31,35,39,43],{"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":42},"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":44,"question":45,"qno":10},"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？",1785157763057]