[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sitca_invest-115-2-039":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sitca_invest","投信投顧業務員資格測驗——證券投資與財務分析","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sitca_invest-115-2-039","115-2",39,"若企業合併中的或有對價分類為金融負債，應如何處理後續的公允價值變動？",[13,14,15,16],"認列為其他綜合收益","調整商譽","認列於當期損益","不再進行任何後續調整",2,"財務報表",1,"或有對價在收購日先按公允價值認列,成為收購成本的一部分。若其性質被分類為金融負債,後續即依金融工具的規定按公允價值衡量,每期的變動直接認列於當期損益,(C) 正確。(A) 其他綜合收益是特定權益工具或避險項目的作法,金融負債性質的或有對價不適用。(B) 調整商譽僅限於衡量期間內,就收購日既已存在事實取得新資訊而作的追溯更正;衡量期間屆滿後或因後續營運結果造成的公允價值變動,一律不得再回頭調整商譽,否則商譽會淪為損益的緩衝墊。(D) 不再後續衡量是分類為權益時的作法,分類為金融負債者必須逐期評價。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sitca_invest-114-3-026","下列敘述何者錯誤?",26,{"id":28,"question":29,"qno":30},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",27,{"id":32,"question":33,"qno":34},"sitca_invest-114-3-028","下列何者不是企業與客戶訂定合約時依 IFRS15 認列收入之必要條件?",28,{"id":36,"question":37,"qno":38},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":40,"question":41,"qno":42},"sitca_invest-114-3-030","初牛牧場 X3 年初以$130,000 購入一批蛋雞以生產雞蛋。X3 年飼養人員薪資$14,000、飼料成本$120,000，期末評估之公允價值為$135,000，若出售將發生出售成本$110,000。試問X3 年財務報表中此批蛋雞之帳列金額為何?",30,{"id":44,"question":45,"qno":10},"sitca_invest-114-3-039","秋田公司宣告並發放所持有的 100,000 股福島公司股票做為財產股利，當時帳列之福島公司股票成本為每股$20，市價則為每股$30，而福島公司股票面額為每股$10。假設宮城公司收到 1,000 股福島公司股票，則宮城公司應認列之股利收入金額為：",1785904155864]