[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-deriv_prac-20-055":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-20-055","20",55,"針對僅為收取合約現金流量之經營模式，下列敘述何者錯誤？",[13,14,15,16],"企業持有該金融資產僅為收取資產存續期間之現金流量","此模式要求必須持有該金融資產至到期日","雖未至到期日，該資產信用風險增加時出售，仍可符合此模式","雖未至到期日，因其他理由出售該資產且該等出售不頻繁，仍可符合此模式",1,"衍生性商品之會計處理","僅為收取合約現金流量的經營模式，強調的是持有意圖與實際管理方式，而不是硬性要求抱到到期日。準則明白允許若干情況下出售仍符合此模式，例如金融資產信用風險增加而處分、出售時點已接近到期日，或出售頻率不高、金額不重大。(B) 把它講成必須持有至到期，等於退回舊制持有至到期日投資的嚴格限制，敘述錯誤，故選 (B)。(A) 正確，此模式下企業目的就是收取本金與利息。(C) 正確，因信用惡化而處分與收取現金流量的目的並不衝突。(D) 正確，不頻繁的其他出售不會使模式失格。","medium",[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":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？",1785157763759]