[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-sitca_invest-115-1-027":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-115-1-027","115-2",27,"如果公司在財務報表結束日後發生重大資產出售事件之期後事項，應如何揭露？",[13,14,15,16],"在損益表中認列","在財務報表附註中揭露","在資產負債表中認列","不需要揭露",1,"財務報表",2,"(B) 對:報導期間結束日「後」才發生的重大資產出售,並非對期末已存在情況提供進一步證據,屬「不須調整」的期後事項,只要在財務報表附註揭露事項性質及其財務影響數(或說明無法估計)即可。(A)(C) 只有「須調整」的期後事項(如期末已存在的訴訟於期後判決)才調整報表金額入帳;(D) 重大期後事項若不揭露,將誤導報表使用者的判斷。區別關鍵在於該情況於報導期間結束日是否已存在,而非事件本身是否重大。","medium",[23,27,30,34,38,42],{"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":10},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",{"id":31,"question":32,"qno":33},"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":35,"question":36,"qno":37},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":39,"question":40,"qno":41},"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":43,"question":44,"qno":45},"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：",39,1787293970348]