[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-19-056":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-19-056","19",56,"嵌入式衍生工具於符合特定條件時，應與主契約拆解分別認列，下列何者不屬於前述條件？",[13,14,15,16],"經濟特性及風險與主契約之經濟特性、風險並非緊密關聯","經濟特性及風險與主契約之經濟特性、風險緊密關聯","相同條件之單獨工具符合衍生工具之定義","混合工具非按公允價值衡量且公允價值變動認列於損益者",1,"衍生性商品之會計處理","嵌入式衍生工具要不要從主契約拆出來單獨認列，三個條件必須同時成立：一是它的經濟特性與風險和主契約「並非」緊密關聯 (A)；二是條件相同的單獨工具符合衍生工具的定義 (C)；三是該混合工具並非按公允價值衡量且公允價值變動認列於損益 (D)。第三個條件的道理是，混合工具若整體已按公允價值透過損益衡量，衍生部分的變動早就反映在損益裡，再拆一次純屬多餘。(B) 說緊密關聯，恰恰是不必拆解的情形——例如浮動利率債券中的利率因子本來就與債券主體同源，硬拆沒有意義，故 (B) 不屬於拆解條件。","easy",[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？",55,1785157763071]