[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_invest-115-1-039":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-115-1-039","115-2",50,"根據我國 IFRS 3「企業合併」，當收購方取得被收購方的全部股份時，收購方應如何認列商譽？",[13,14,15,16],"將移轉對價減去被收購方可辨認淨資產的公允價值","將被收購方資產的帳面金額相加","按照收購方的股東權益比例認列","僅對持有超過 50%的股權進行認列",0,"財務報表",2,"(A) 對:IFRS3 採「收購法」,商譽=移轉對價(必要時加計非控制權益及既有股權的公允價值)−取得可辨認淨資產的公允價值;本題取得全部股份、無非控制權益,商譽即為移轉對價減可辨認淨資產公允價值。(B) 錯在使用帳面金額且只加總資產、未扣除承擔的負債;(C)(D) 錯在商譽的認列取決於是否取得控制,一旦取得控制即依上述算式認列,與股東權益比例或 50% 持股門檻無關。","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：",39,1787293970446]