問題詳情
依商業會計處理準則規定，下列有關明星公司之應收票據會計處理，何者為正確之處理方式？
(A)將一張 8 個月內到期之應收票據以面值評價
(B)決算時，評估應收票據無法收現之金額，並採用財務報表附註方式揭露此事項
(C)將提供擔保之應收票據扣除並加註說明
(D)將業已確定無法收回之應收票據保留在帳上，並於報表附註中揭露其影響範圍
(A)將一張 8 個月內到期之應收票據以面值評價
(B)決算時，評估應收票據無法收現之金額，並採用財務報表附註方式揭露此事項
(C)將提供擔保之應收票據扣除並加註說明
(D)將業已確定無法收回之應收票據保留在帳上，並於報表附註中揭露其影響範圍
參考答案
答案：A
難度：適中0.513761
統計：A(112),B(26),C(41),D(10),E(0)
內容推薦
- The couple decided to ___ after a big quarrel.(A) break down(B) break in(C) break up(D) break off
- 和平公司已發行在外之普通股股本$200,000及8%特別股股本$120,000，該公司86年度共分配股利$6,000，87本年度共分配股利$21,000，若特別股為累積非參加，試計算特別股87年度可分
- 依商業會計處理準則規定，銀行透支屬於下列那一性質項目下之科目？(A)基金與投資 (B)流動負債 (C)其他資產 (D)其他負債
- ___ regard to the pollution factors, the industrial park planning committee has set up strict standa
- Never ___ hope even if you are faced with difficulties.(A) give off(B) give up(C) take up(D) take of
- According to the passage, why does the project discuss the ways of transporting water?(A)Becaus
- Crowds of people lined up day and night to get on the roller-coaster ride, regardless ___ the heavy
- .憲法規定幾歲之學齡兒童，一律受基本教育，免納學費。其貧苦者，由政府供給書籍？(A)六歲至十二歲 (B)六歲至十一歲 (C)六歲至十歲 (D)六歲至十五歲
- According to the passage, which of the following statements is true?(A)The project discusses th
- He moved to the seaside ___ the sake of his health.(A) for(B) in(C) by(D) to
內容推薦
- Selena couldn't make ___ her mind as to which dresses to buy. They all looked pretty to her.(A)
- I'm sorry for being late. My car broke ___ on my way here and I spent over 20 minutes waiting f
- After lying in bed for 24 hours, the patient suddenly ___ and asked for a cup for water.(A) broke ou
- 期初存貨多計 6,000 元，期末存貨少計 6,000 元，將使本期淨利金額發生下列何種變動？(A)不變，仍然正確 (B)多計 6,000 元 (C)少計 12,000 元 (D)多計 12,000
- 台北公司於民國 96 年 1 月 1 日發行面額 1,000,000 元，年利率 9%之公司債券，共收到 939,000 元。債券發行時之市場利率為 10 %，利息指定於每年 12 月 31 日支付。
- Since the typhoon has turned away from us, there is nothing to worry ___ now.(A) for(B) at(C) down(D
- In New Orleans, many people died ___ hunger becasue they did not have anything to eat.(A) of(B) for(
- 依商業會計處理準則規定，備供於營業出售之製成品存貨，應採用何種方法進行評價？(A)市價法 (B)成本與市價孰低法 (C)成本法 (D)淨變現價值法
- He had to stop and ___ because the policeman was following him.(A) pull over(B) pull out(C) pull off
- 依據商業會計法第 45 條之規定，如果某公司帳上應收帳款餘額為 500,000 元，備抵呆帳餘額為 50,000 元（貸），試問當該公司發現有應收帳款 60,000 元確定無法收回時，下列會計處理何者
- Throughout history, games similar ___ modern football have been played around the world.(A) in(B) as
- There are plenty of unanswered questions about what went wrong, when it went wrong, and who is ___ f
- 依商業會計處理準則規定，應付公司債折價攤銷會有下列何種正確影響？(A)提高利息支出 (B)提高利息費用 (C)降低利息費用 (D)降低利息支出
- When a police car follows yours, you'd better ___ and wait patiently in your car.(A) speed up(B
- 甲公司年底調整前試算表上之收入為 27,000 元，費用為 17,300 元，假定必須調整之事項如下：預付租金已過期部分為 2,500 元、本期折舊為 1,500 元、已賺得但尚未入帳之收益為 1,9
- Carbox, together ___ hydrogen and oxygen, forms the body's fats and sugars.(A) plus(B) with(C)
- The owner of St. Rita's Nursing Home in St. Bernard Parish have been charged ___ negligent homi
- 依商業會計處理準則規定，下列有關已認列之商譽減損損失之處理方式，何者正確？(A)視企業性質，可於一定範圍內迴轉(B)可部分迴轉，但須說明原因(C)可全部迴轉(D)不得迴轉
- The terrible flood ___ bridges, houses, and crops. The town soon disappeared.(A) washed away(B) wash
- 林口公司在今年以一筆定期存款作質押品向銀行借款，而該筆存款所擔保之借款被該公司歸屬為短期借款。試問在林口公司資產負債表上，該筆存款應以下列何會計科目表達？(A)現金 (B)其他流動資產 (C)短期投資
- The old man is hard ___ hearing. (=deaf)(A) of(B) on(C) in(D) at
- I ___ a pilot some day.(A) dream to become(B) dream to becoming(C) dream of becoming(D) dream for be
- 依據商業會計處理準則之規定，下列關於研究支出與發展支出會計處理之敘述何者不正確？(A)自行發展之無形資產，其屬不能明確辨認者，不得列記資產(B)完成該無形資產已達技術可行性時，即得予資本化(C)資本化
- Excuse me. What time does the next train ___ Tainan?(A) get on(B) take off(C) leave for(D) drive awa
- Officer Li is asking John to step out of his car to do a ______ test.(A) air breathing(B) air blowin