[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-deriv_prac-20-022":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-20-022","20",22,"某公司為避免價格變動而對公司績效有不利影響，擬對下列項目進行避險。請問下列項目何者不適用公允價值避險之會計處理？",[13,14,15,16],"預期採購之原料","已簽訂合約購買原料之確定承諾","該公司持有至到期日之政府公債","已入庫之製成品存貨",0,"衍生性商品之會計處理",1,"公允價值避險針對的是帳上「已存在」的資產、負債或確定承諾，重點在其公允價值會隨市價變動；現金流量避險針對的則是未來現金流量的變動性。(A) 預期採購之原料只是尚未簽約的預期交易，帳上還沒有任何項目，價格變動影響的是未來要付出多少現金，屬高度很有可能之預期交易，應適用現金流量避險，故選它。(B) 確定承諾已有具法律拘束力的價格與數量，其公允價值隨市價變動；(C) 持有的政府公債與 (D) 已入庫的製成品存貨都是帳上既存項目，市價下跌會直接減損其價值，三者都可指定為公允價值避險。","medium",[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？",55,1785157763379]