[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_invest-115-2-040":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-115-2-040","115-2",40,"甲公司出售機器設備予乙公司，銷售價格為$100,000，銷售合約規定 X1 年 1 月 15 日甲公司須交付機器設備，惟甲公司需至 X1 年 2 月 1 日才具收取款項的權利。下列敘述何者正確？",[13,14,15,16],"甲公司應於 1 月 15 日認列收入$100,000","甲公司應於 2 月 1 日認列收入$100,000","2 月 1 日甲公司帳上有合約資產$100,000","1 月 15 日甲公司帳上有應收帳款$100,000",0,"財務報表",1,"收入認列的關鍵是控制權何時移轉,而非何時收現或何時取得收款權利。機器設備於 1 月 15 日交付,買方自該日起即可主導使用並取得效益,履約義務已滿足,甲公司當日應認列收入 100,000 元,(A) 正確。(B) 把收入遞延到 2 月 1 日是誤採收現制。(C) 合約資產用於「已履約但收款權利尚附有其他條件」的情形,本題到 2 月 1 日收款權利已無條件成立,應改列應收帳款。(D) 把時點顛倒:1 月 15 日雖已履約,但尚未取得無條件收款權利,當日應先列合約資產,2 月 1 日再轉應收帳款。","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":46},"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：",39,1785904155891]