[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-deriv_prac-20-057":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-20-057","20",57,"甲公司於 X1 年 2 月 1 日賣出本身普通股 1,000 股之歐式買權給乙公司，每股履約價格為$100，到期日為 X2 年 2月 1 日採現金淨額交割，收取權利金$6,000。甲公司普通股每股市價，於 X1 年 2 月 1 日為$100，X1 年 12 月 31 日為$102，X2 年 2 月 1 日為$104，假設 X1 年 12 月 31 日該買權之時間價值為$1,000，則甲公司 X1 年度應認列有關上述交易之損益為：",[13,14,15,16],"利益$1,000","利益$3,000","利益$5,000","利益$6,000",1,"衍生性商品之會計處理","賣出以自家普通股為標的、又採現金淨額交割的買權，不能列為權益，必須認列為衍生工具負債，按公允價值衡量且變動計入損益。收取權利金 6,000 時先認列同額負債；年底股價 102，該買權內含價值為 1,000 股×（102−100）＝2,000，加計時間價值 1,000，公允價值合計 3,000。負債由 6,000 降到 3,000，減少數 3,000 即當年度利益，故選 (B)。(A) 1,000 把時間價值誤當損益。(C) 5,000 漏算內含價值。(D) 6,000 是把權利金全當已實現收入。","hard",[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":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？",55,1785157763771]