[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-20-021":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-20-021","20",21,"有關公允價值衡量之揭露，下列敘述何者正確？",[13,14,15,16],"公允價值衡量應分為 4 項層級","第 1 層級係指採不可觀察輸入值，惟須反應市場參與者於資產或負債訂價時會使用之假設","第 2 層級包括類似資產負債之活絡市場公開報價","第 3 層級係指相同資產或負債於活絡市場之未調整公開報價",2,"衍生性商品之會計處理",1,"公允價值衡量依輸入值的可觀察程度分成三個層級，越上層越客觀、可驗證性越高。第 1 層級是相同資產或負債在活絡市場中未經調整的公開報價；第 2 層級是除第 1 層級以外可直接或間接觀察的輸入值，包含類似資產或負債在活絡市場的公開報價，以及相同資產在非活絡市場的報價，所以 (C) 正確。(A) 錯在層級數量，是三級不是四級。(B) 把不可觀察輸入值說成第 1 層級，那其實是第 3 層級的定義。(D) 則把第 1 層級的定義安到第 3 層級頭上，兩者剛好互換。","medium",[23,27,31,34,38,42],{"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":10},"deriv_prac-18-021","關於衍生性商品會計處理之敘述，下列何者正確？",{"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？",55,1785157763367]