[{"data":1,"prerenderedAt":386},["ShallowReactive",2],{"exam-106-1":3},{"ys":4,"year":5,"total":6,"essayTotal":7,"subjects":8},"106-1",106,100,8,[9,53,228,378],{"name":10,"slug":11,"kicker":12,"count":13,"explained":13,"list":14,"essay":47},"會計學概要","accounting","會計學概要 · Accounting",7,[15,21,25,30,34,38,42],{"webId":16,"number":17,"stem":18,"answer":19,"indexable":20},"book-106-1-accounting-001",1,"蘋果公司於 X6 年發行公司債，用以從事庫藏股交易，此項交易的淨效果為：","B",true,{"webId":22,"number":23,"stem":24,"answer":19,"indexable":20},"book-106-1-accounting-002",2,"下列六項會計科目：保留盈餘、現金股利、預收租金、資本公積、銷貨退回與折讓、累計折舊，共有幾項結帳後餘額為零？",{"webId":26,"number":27,"stem":28,"answer":29,"indexable":20},"book-106-1-accounting-005",5,"飛鷹快遞公司購入一輛卡車，成本$1,560,000，估計可用 20 年（或 300,000 公里），殘值為$60,0…","D",{"webId":31,"number":32,"stem":33,"answer":29,"indexable":20},"book-106-1-accounting-016",16,"下列有關投資性不動產的敘述，何者正確？",{"webId":35,"number":36,"stem":37,"answer":29,"indexable":20},"book-106-1-accounting-017",17,"依據商業會計法第 68 條的規定，商業負責人應於會計年度終了後多久之內，將商業之決算報表提請商業出資人、合夥人或股東…",{"webId":39,"number":40,"stem":41,"answer":29,"indexable":20},"book-106-1-accounting-021",21,"甲公司 X1 年部分會計科目如下：科目 X1 年初 X1 年底應付帳款 $40,000 $30,000 存貨 25,…",{"webId":43,"number":44,"stem":45,"answer":46,"indexable":20},"book-106-1-accounting-024",24,"巨陸公司聘任一菜鳥記帳士協助帳務處理，其編製九月底試算表如下：借方餘額貸方餘額現金與銀行存款 $200,000 預付…","A",{"count":48,"points":49,"split":50},4,50,[51,52,52,51],10,15,{"name":54,"slug":55,"kicker":56,"count":57,"explained":57,"list":58,"essay":227},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law",46,[59,63,66,69,72,76,79,82,86,89,93,97,101,105,108,111,114,118,122,126,129,133,137,140,144,148,151,155,159,162,166,170,173,177,181,185,189,193,197,201,205,209,212,216,220,224],{"webId":60,"number":17,"stem":61,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-001","依現行記帳士法之規定，某君未依法取得記帳士或記帳及報稅代理業務人資格，擅自代他人記帳及報稅者，應如何處置？","C",{"webId":64,"number":23,"stem":65,"answer":46,"indexable":20},"book-106-1-bookkeeping-law-002","彰化公司與陳記帳士簽訂委任書，委託其向國稅局報繳本期營業稅，因陳記帳士的疏忽漏報一筆巨額銷售額，導致彰化公司遭國稅局…",{"webId":67,"number":48,"stem":68,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-004","李大同 105 年 11 月記帳士考試及格，準備在臺北市大同區設立事務所執業，請問與其有關之相關機關，下列何者正確？…",{"webId":70,"number":27,"stem":71,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-005","李記帳士受甲公司委任處理該公司會計事務，因編製不實文件、憑證作假帳，犯了偽造文書罪，受有期徒刑二年裁判確定（非緩刑）…",{"webId":73,"number":74,"stem":75,"answer":46,"indexable":20},"book-106-1-bookkeeping-law-006",6,"依現行記帳士法之規定，下列敘述何者錯誤？",{"webId":77,"number":13,"stem":78,"answer":46,"indexable":20},"book-106-1-bookkeeping-law-007","依現行記帳士法之規定，下列敘述何者正確？",{"webId":80,"number":7,"stem":81,"answer":46,"indexable":20},"book-106-1-bookkeeping-law-008","逢稅公司 106 年 12 月 31 日帳上有分期付款銷貨之分期應收帳款餘額 4,000,000 元，未實現利息收入…",{"webId":83,"number":84,"stem":85,"answer":19,"indexable":20},"book-106-1-bookkeeping-law-009",9,"下列那些企業之會計人員任免，須依商業會計法第 5 條第 2 項規定的一定程序？ ①政府持股超過 50%公司之主辦會計…",{"webId":87,"number":51,"stem":88,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-010","依現行商業使用電子方式處理會計資料辦法第 3 條第 1 項規定，商業使用電子方式處理會計資料，資料修改容易且不留痕跡…",{"webId":90,"number":91,"stem":92,"answer":19,"indexable":20},"book-106-1-bookkeeping-law-011",11,"中科牧場購買乳牛一批，準備飼養生產鮮乳販售，該批乳牛係何種資產？如何衡量？",{"webId":94,"number":95,"stem":96,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-012",12,"文華汽車公司本月向裕隆汽車公司購 2 輛小貨車，一輛準備供銷售，另一輛供公司送貨用，關於該兩輛汽車之資產重估事宜，下…",{"webId":98,"number":99,"stem":100,"answer":46,"indexable":20},"book-106-1-bookkeeping-law-013",13,"丙公司 B 機器設備成本 700,000 元，殘值 100,000 元，耐用年限 3 年，財務會計採平均法提列折舊，…",{"webId":102,"number":103,"stem":104,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-014",14,"依據商業會計法第 40 條規定，商業得使用電子方式處理全部或部分會計資料，下列何者係該法條所稱會計資料？ ①會計資料…",{"webId":106,"number":52,"stem":107,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-015","從事商業會計事務處理之有關人員，犯商業會計法第 71 條、第 72 條之罪，於事前曾表示拒絕或提出更正意見有確實證據…",{"webId":109,"number":32,"stem":110,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-016","甲公司之債權人乙公司，經甲公司允許僅能查閱該公司財務報表，為深入瞭解甲公司財務狀況，須查核該公司會計帳簿報表及憑證，…",{"webId":112,"number":36,"stem":113,"answer":19,"indexable":20},"book-106-1-bookkeeping-law-017","丙獨資商號免用統一發票，採現金收付制，106 年 1 月 1 日辦公室租予丁公司時預收 3 年租金 3,000,00…",{"webId":115,"number":116,"stem":117,"answer":19,"indexable":20},"book-106-1-bookkeeping-law-018",18,"依公司法及相關法規之規定，主管機關應予公開之公司登記事項，不包括下列那一項？",{"webId":119,"number":120,"stem":121,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-019",19,"商業應依據何種帳簿編製各項財務報表？",{"webId":123,"number":124,"stem":125,"answer":19,"indexable":20},"book-106-1-bookkeeping-law-020",20,"依商業會計法第 76 條之規定，代表商業之負責人，有下列各款情事之一者，處新臺幣六萬元以上三十萬元以下罰鍰？ ①以明…",{"webId":127,"number":40,"stem":128,"answer":46,"indexable":20},"book-106-1-bookkeeping-law-021","依商業會計法之規定，下列敘述何者正確？",{"webId":130,"number":131,"stem":132,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-022",22,"依記帳士職業倫理道德規範，記帳士於執行業務時，如有取得個人資料之必要時，應依法令辦理，此係符合下列何項行為準則？",{"webId":134,"number":135,"stem":136,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-023",23,"依商業會計處理準則之規定，下列有關「投資性不動產」之敘述，何者錯誤？",{"webId":138,"number":44,"stem":139,"answer":46,"indexable":20},"book-106-1-bookkeeping-law-024","依商業會計處理準則之規定，下列短期性之投資，何者應以攤銷後成本衡量？",{"webId":141,"number":142,"stem":143,"answer":46,"indexable":20},"book-106-1-bookkeeping-law-025",25,"依商業會計法第 66 條之規定，應於決算報表上簽名或蓋章之人為下列何者？ ①代表商業之負責人 ②經理人 ③主辦會計人…",{"webId":145,"number":146,"stem":147,"answer":19,"indexable":20},"book-106-1-bookkeeping-law-026",26,"依商業會計法第 41 條之規定，資產及負債之原始認列，應以何種衡量為原則？",{"webId":149,"number":150,"stem":128,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-027",27,{"webId":152,"number":153,"stem":154,"answer":46,"indexable":20},"book-106-1-bookkeeping-law-028",28,"依商業會計法第 28 之 2 條之規定，下列權益減少之方式，何者不應當作費損？",{"webId":156,"number":157,"stem":158,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-029",29,"依商業會計法第 18 條之規定，有關會計憑證，下列敘述何者錯誤？",{"webId":160,"number":161,"stem":128,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-030",30,{"webId":163,"number":164,"stem":165,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-031",31,"依商業會計法第 43 條之規定，有關存貨評價與處理，下列敘述何者錯誤？",{"webId":167,"number":168,"stem":169,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-032",32,"依商業會計處理準則之規定，有關應收帳款之處理，下列敘述何者正確？",{"webId":171,"number":172,"stem":75,"answer":19,"indexable":20},"book-106-1-bookkeeping-law-034",34,{"webId":174,"number":175,"stem":176,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-035",35,"依行政程序法規定，有關行政處分效力之敘述，下列何者錯誤？",{"webId":178,"number":179,"stem":180,"answer":19,"indexable":20},"book-106-1-bookkeeping-law-036",36,"依行政程序法規定，有關行政處分之敘述，下列何者錯誤？",{"webId":182,"number":183,"stem":184,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-039",39,"丙商行辦理商業登記文件，涉有偽造、變造情形，若經法院判處不起訴處分、緩起訴處分確定或為無罪、免訴、不受理、不付審理、…",{"webId":186,"number":187,"stem":188,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-040",40,"關於公司法第 15 條公司之業務與貸款限制，下列敘述何者正確？",{"webId":190,"number":191,"stem":192,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-041",41,"甲公司為乙公司法人股東，指定張三代表行使職務，若①依公司法第 27 條第 1 項規定，甲公司當選為董事及董事長，或②…",{"webId":194,"number":195,"stem":196,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-042",42,"甲商行經查遷離原址，逾 6 個月未申請商業登記之變更登記，經縣政府通知仍未辦理，該縣縣政府依商業登記法第 29 條第…",{"webId":198,"number":199,"stem":200,"answer":46,"indexable":20},"book-106-1-bookkeeping-law-043",43,"依商業登記法之規定，下列何者錯誤？",{"webId":202,"number":203,"stem":204,"answer":19,"indexable":20},"book-106-1-bookkeeping-law-044",44,"依公司法及相關法規之規定，分公司終止營業，應於終止營業後十五日內，向主管機關申請何種登記？",{"webId":206,"number":207,"stem":208,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-045",45,"依公司法及相關法規之規定，公司為合併時，存續之公司，應向主管機關辦理何種登記？",{"webId":210,"number":57,"stem":211,"answer":19,"indexable":20},"book-106-1-bookkeeping-law-046","乙商行洽請林記帳士為該商行記帳報稅，惟乙商行合夥人間發生糾紛，無法提供必要之帳簿文據憑證或關係文件，致無公正詳實之記…",{"webId":213,"number":214,"stem":215,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-047",47,"施記帳士客戶甲商行準備轉讓，為了賣個好價格，請施記帳士配合將財務報表、財務比例美化，惟施記帳士乃依循一般公認會計原則…",{"webId":217,"number":218,"stem":219,"answer":29,"indexable":20},"book-106-1-bookkeeping-law-048",48,"依記帳士職業倫理道德規範，下列何項基本原則係指記帳士於提供委任人服務時，應能運用所需之知識、技能及經驗？",{"webId":221,"number":222,"stem":223,"answer":62,"indexable":20},"book-106-1-bookkeeping-law-049",49,"依商業會計法及其相關法規之規定，下列敘述何者錯誤？",{"webId":225,"number":49,"stem":226,"answer":46,"indexable":20},"book-106-1-bookkeeping-law-050","依記帳士職業倫理道德規範，記帳士於執行業務時，應避免接受任何可能損害或被視為損害其專業判斷之特殊利益，此係符合下列何…",null,{"name":229,"slug":230,"kicker":231,"count":214,"explained":214,"list":232,"essay":227},"稅務相關法規概要","tax-law","稅務相關法規 · Tax Law",[233,236,239,243,246,249,252,255,258,261,264,267,270,273,276,279,282,285,288,291,294,297,300,303,306,309,312,315,318,321,324,327,331,334,337,340,344,348,351,354,357,360,363,366,369,372,375],{"webId":234,"number":17,"stem":235,"answer":29,"indexable":20},"book-106-1-tax-law-001","財政部所發布之新解釋函令，對於尚未核課確定案件之效力適用情形為何？",{"webId":237,"number":23,"stem":238,"answer":62,"indexable":20},"book-106-1-tax-law-002","依現行稅捐稽徵法第 48 條之 2 的規定，違反稅法規定應處罰鍰之行為，其情節輕微，或漏稅在一定金額以下者，下列敘述…",{"webId":240,"number":241,"stem":242,"answer":19,"indexable":20},"book-106-1-tax-law-003",3,"依現行稅捐稽徵法之規定，關於稅捐核課期間之起算，下列敘述何者正確？",{"webId":244,"number":48,"stem":245,"answer":19,"indexable":20},"book-106-1-tax-law-004","依現行稅捐稽徵法之規定，有關租稅保全之規定，下列敘述何者正確？",{"webId":247,"number":27,"stem":248,"answer":62,"indexable":20},"book-106-1-tax-law-005","依現行稅捐稽徵法第 28 條之規定，有關退稅之規定，下列敘述何者正確？",{"webId":250,"number":74,"stem":251,"answer":62,"indexable":20},"book-106-1-tax-law-006","依現行稅捐稽徵法規定，下列何項係屬納稅義務人權利之保護？",{"webId":253,"number":13,"stem":254,"answer":46,"indexable":20},"book-106-1-tax-law-007","李四戶籍設於臺北市，民國 106 年 5 月出售位於新北市之土地，李四對於核定之土地增值稅不服，應向何機關申請復查？",{"webId":256,"number":7,"stem":257,"answer":46,"indexable":20},"book-106-1-tax-law-008","稅捐稽徵人員對納稅義務人之納稅資料，應保密之對象為下列何者？",{"webId":259,"number":84,"stem":260,"answer":62,"indexable":20},"book-106-1-tax-law-009","甲公司與乙公司依法合併而另立丙公司，乙公司於合併前應退之稅捐，合併後應由下列何者受領？",{"webId":262,"number":51,"stem":263,"answer":46,"indexable":20},"book-106-1-tax-law-010","依現行所得稅法規定，綜合所得稅列舉扣除額中，下列何者扣除額是核實認列，沒有上限之規定？ ①全民健保保險費 ②人身保險…",{"webId":265,"number":91,"stem":266,"answer":29,"indexable":20},"book-106-1-tax-law-011","依現行所得稅法規定，下列何項非屬中華民國來源所得？",{"webId":268,"number":95,"stem":269,"answer":62,"indexable":20},"book-106-1-tax-law-012","依外國法律設立，實際管理處所在中華民國境內之營利事業，應視為總機構在中華民國境內之營利事業，下列何項為實際管理處所之…",{"webId":271,"number":99,"stem":272,"answer":62,"indexable":20},"book-106-1-tax-law-013","營利事業對關係人之負債占業主權益超過一定比率者，超過部分之利息支出不得列為費用或損失，此項比率標準為何？",{"webId":274,"number":103,"stem":275,"answer":62,"indexable":20},"book-106-1-tax-law-014","甲公司 105 年度營利事業所得稅結算申報資料如下：①帳列營業毛利$1,800,000，非營業收入$200,000 …",{"webId":277,"number":52,"stem":278,"answer":46,"indexable":20},"book-106-1-tax-law-015","九州營造之總公司在日本，並在我國境內出租機器設備。105 年營業收入$200,000,000，且其成本費用分攤計算困…",{"webId":280,"number":32,"stem":281,"answer":62,"indexable":20},"book-106-1-tax-law-016","依現行規定，稽徵機關按從事受控交易之營利事業再銷售予非關係人之價格，減除依可比較未受控交易毛利率計算之毛利後之金額為…",{"webId":283,"number":36,"stem":284,"answer":19,"indexable":20},"book-106-1-tax-law-017","依現行營利事業所得稅查核準則之規定，營利事業如有前期損益調整收入或損失直接列入資本公積、累積盈虧科目者，應如何處理？",{"webId":286,"number":116,"stem":287,"answer":62,"indexable":20},"book-106-1-tax-law-018","依現行營利事業所得稅查核準則第 24 條規定，營利事業承包之工程，於下列何種情況得採成本回收法？",{"webId":289,"number":120,"stem":290,"answer":62,"indexable":20},"book-106-1-tax-law-019","營利事業出售不動產，其所得歸屬年度之認定為何？",{"webId":292,"number":124,"stem":293,"answer":29,"indexable":20},"book-106-1-tax-law-020","下列大華股份有限公司 106 年之交易事項，何者應計入所得額課稅？",{"webId":295,"number":40,"stem":296,"answer":29,"indexable":20},"book-106-1-tax-law-021","營利事業將資產出售再租回者，依現行營利事業所得稅查核準則之規定，其資產出售價格與未折減餘額二者間差額之處理，下列何者…",{"webId":298,"number":131,"stem":299,"answer":46,"indexable":20},"book-106-1-tax-law-022","下列何項支出不得認列為費用或損失？",{"webId":301,"number":135,"stem":302,"answer":19,"indexable":20},"book-106-1-tax-law-023","營利事業之存貨按成本與淨變現價值孰低估價時，得採用下列何種方法？",{"webId":304,"number":44,"stem":305,"answer":19,"indexable":20},"book-106-1-tax-law-024","依現行營利事業所得稅查核準則之規定，下列那些費用損失的認列以實現者為限？",{"webId":307,"number":142,"stem":308,"answer":29,"indexable":20},"book-106-1-tax-law-025","依現行所得稅法與營利事業所得稅查核準則之規定，下列敘述何者正確？",{"webId":310,"number":150,"stem":311,"answer":46,"indexable":20},"book-106-1-tax-law-027","營建業已興建完成而轉供自用之房地，分攤其房地成本之方法，下列何項方法非屬現行營利事業所得稅查核準則第 51 條之 1…",{"webId":313,"number":153,"stem":314,"answer":19,"indexable":20},"book-106-1-tax-law-028","依現行營利事業所得稅查核準則之規定，下列何項投資損失不予認定？",{"webId":316,"number":157,"stem":317,"answer":19,"indexable":20},"book-106-1-tax-law-029","營利事業依現行加值型及非加值型營業稅法規定，視為銷售貨物之銷售額，下列何項處理正確？",{"webId":319,"number":161,"stem":320,"answer":19,"indexable":20},"book-106-1-tax-law-030","下列何項非屬加值型及非加值型營業稅之課稅範圍？",{"webId":322,"number":164,"stem":323,"answer":29,"indexable":20},"book-106-1-tax-law-031","下列何者非屬營業稅之納稅義務人？",{"webId":325,"number":168,"stem":326,"answer":62,"indexable":20},"book-106-1-tax-law-032","下列何者非屬加值型及非加值型營業稅法之營業人？",{"webId":328,"number":329,"stem":330,"answer":29,"indexable":20},"book-106-1-tax-law-033",33,"下列何項貨物或勞務免徵營業稅？",{"webId":332,"number":172,"stem":333,"answer":19,"indexable":20},"book-106-1-tax-law-034","依現行加值型及非加值型營業稅法第 29 條規定，下列何者得免辦稅籍登記？",{"webId":335,"number":175,"stem":336,"answer":46,"indexable":20},"book-106-1-tax-law-035","主管稽徵機關在下列何種情形下，得依查得資料核定營業人銷售額及應納稅額？",{"webId":338,"number":179,"stem":339,"answer":29,"indexable":20},"book-106-1-tax-law-036","某營業人之總機構設於臺北市，另在新北市、桃園市、臺中市、臺南市、高雄市、宜蘭縣及花蓮縣各設有 5 處固定營業處所，請…",{"webId":341,"number":342,"stem":343,"answer":62,"indexable":20},"book-106-1-tax-law-037",37,"下列何項按所漏稅額處五倍以下罰鍰，但處罰金額不得超過新臺幣一百萬元？",{"webId":345,"number":346,"stem":347,"answer":29,"indexable":20},"book-106-1-tax-law-038",38,"依現行加值型及非加值型營業稅法之規定，下列敘述何者正確？",{"webId":349,"number":191,"stem":350,"answer":19,"indexable":20},"book-106-1-tax-law-041","甲公司為依一般稅額計算且未銷售免稅貨物或勞務之營業人。105 年 5 月、6 月的營業稅資料如下：①外銷$2,000…",{"webId":352,"number":195,"stem":353,"answer":46,"indexable":20},"book-106-1-tax-law-042","下列何種情形營業人應開立統一發票？",{"webId":355,"number":199,"stem":356,"answer":29,"indexable":20},"book-106-1-tax-law-043","依統一發票使用辦法之規定，下列敘述何者正確？",{"webId":358,"number":203,"stem":359,"answer":29,"indexable":20},"book-106-1-tax-law-044","下列何項非屬營業人開立統一發票應載明事項？",{"webId":361,"number":207,"stem":362,"answer":29,"indexable":20},"book-106-1-tax-law-045","依現行營業稅法與統一發票使用辦法之規定，下列那些情況，營業人得製發普通收據，免用統一發票？ ① 兼營應稅及免稅貨物之…",{"webId":364,"number":57,"stem":365,"answer":62,"indexable":20},"book-106-1-tax-law-046","張大華於 104 年 12 月 1 日放棄中華民國國籍，於 106 年 11 月 18 日首次將財產贈與其子女，包括…",{"webId":367,"number":214,"stem":368,"answer":19,"indexable":20},"book-106-1-tax-law-047","李中華分別於 106 年 2 月 1 日、3 月 1 日及 4 月 1 日將財產贈與子女，歷次金額依序為$2,000…",{"webId":370,"number":218,"stem":371,"answer":29,"indexable":20},"book-106-1-tax-law-048","遺產稅納稅義務人以實物抵繳遺產稅時，下列敘述何者正確？",{"webId":373,"number":222,"stem":374,"answer":19,"indexable":20},"book-106-1-tax-law-049","依現行遺產及贈與稅法之規定，下列那些行為須課徵贈與稅？",{"webId":376,"number":49,"stem":377,"answer":46,"indexable":20},"book-106-1-tax-law-050","依現行遺產及贈與稅法規定，下列何項應計入遺產課稅？",{"name":379,"slug":380,"kicker":381,"count":382,"explained":382,"list":383,"essay":384},"租稅申報實務","tax-filing","租稅申報實務 · Tax Filing",0,[],{"count":48,"points":6,"split":385},[161,124,124,161],1786689123492]