[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-deriv_prac-19-057":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-19-057","19",57,"銀行出售結構型商品予客戶，該商品為本金連結個股選擇權，則當銀行收到本金時，會計上應列為下列何者？",[13,14,15,16],"股票投資","債券投資","備供出售金融資產","金融負債",3,"衍生性商品之會計處理",1,"本金連結個股選擇權的結構型商品，銀行站的是發行方位置：收到客戶交付的本金，等於承諾未來依約定條件返還本金與收益，這是一項必須交付現金或其他金融資產的合約義務，會計上屬於金融負債，選 (D)。判斷關鍵在於站在誰的角度看——同一筆錢對客戶而言是資產，對銀行而言卻是負債，兩者不可混淆。(A) 股票投資與 (B) 債券投資都是資產科目，且銀行並未因收取本金而取得任何股票或債券。(C) 備供出售金融資產同樣是資產項目，指銀行自己持有、非以交易為目的的投資部位，與發行結構型商品收取本金是兩回事。","easy",[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":46},"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？",55,1785157763078]