[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_invest-114-3-045":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-114-3-045","114-3",45,"會計政策變動追溯適用影響數應認列於：",[13,14,15,16],"資本公積","前期損益調整","營業外收支","期初保留盈餘",3,"財務報表",1,"(D) 對:會計政策變動原則上採「追溯適用」,將累積影響數調整最早表達期間的「期初保留盈餘」,並重編以前年度比較財報,使各期基礎一致,不影響當期損益。(B) 前期損益調整是舊制對前期錯誤更正的用語,現行制度亦已改為調整期初保留盈餘;(A) 資本公積來自股本交易、(C) 營業外收支屬當期損益,均與會計政策變動的追溯處理無關。要與「會計估計變動」區別:估計變動採推延適用,只影響當期及未來期間,不追溯。","medium",[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：",39,1787293969986]