[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-deriv_prac-20-056":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-20-056","20",56,"甲公司有一透過損益按公允價值衡量之股票投資，其原始成本為$65,000，持有第一年年底之市價為$63,000，第二年年底之市價為$70,000，則第二年年底應作之調整分錄為何？",[13,14,15,16],"借：透過損益按公允價值衡量股票投資評價調整 5,000","貸：透過損益按公允價值衡量股票投資之未實現利益 5,000","借：透過損益按公允價值衡量股票投資評價調整 7,000","貸：透過損益按公允價值衡量股票投資之未實現利益 7,000",2,"衍生性商品之會計處理",1,"透過損益按公允價值衡量的投資，期末要把帳面金額調到市價，調整數應與上期底帳面金額比較，而非與原始成本比較。第一年底市價 63,000 低於成本 65,000，評價調整有 2,000 貸方餘額；第二年底帳面要調到 70,000，評價調整須翻成 5,000 借方餘額，故本期借記評價調整 70,000−63,000＝7,000，選 (C)。(A)(B) 的 5,000 是拿 70,000 減原始成本 65,000，漏掉第一年已認列的 2,000 跌價。(D) 金額雖同為 7,000，但這類投資的評價利益直接列入當期損益。","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？",55,1785157763762]