[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-011":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law","記帳法規","恆 50 題(每題 2 分),十年未變",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-105-1-記帳相關法規概要-011","book-105-1-bookkeeping-law-011",105,1,11,"商業之財務報表，除有未結會計事項外，應於年度決算程序辦理終了後，至少保存幾年？",{"A":17,"B":18,"C":19,"D":20},"3年","5 年","7 年","10 年","D",null,"本題考點：《商業會計法》第 38 條所定會計憑證與會計帳簿、財務報表的最低保存年限。\n【正解理由】《商業會計法》第 38 條第二項規定，各項會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存十年，但有關未結會計事項者，不在此限。財務報表即屬該項所稱之報表，其最低保存年限為十年；至於各項會計憑證，則依同法第 38 條第一項為至少保存五年，兩者分屬不同項次，故選 D。\n【逐項排除】\n(A) 三年不是《商業會計法》第 38 條所定的保存年限，該條僅出現五年與十年兩個年數，會計帳簿與財務報表均無三年之短期規定。\n(B) 五年是《商業會計法》第 38 條第一項各項會計憑證的保存年限，適用對象是憑證而非帳簿與財務報表，兩者最易互相竄用。\n(C) 七年在《商業會計法》第 38 條並無依據，該條未就會計帳簿或財務報表定七年之期限，亦未因報表種類不同而縮短年限。\n(D) 十年與《商業會計法》第 38 條第二項至少保存十年的文字相符，本項正確。\n【記憶點】憑證五年、帳簿與財務報表十年，都從年度決算程序辦理終了後起算，有關未結會計事項者不在此限。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-010","依記帳士法規定，下列有關記帳士交付懲戒之敘述，何者錯誤？",10,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-012","下列何種憑證為「證明處理會計事項人員之責任，而為記帳所根據之憑證」？",12,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-009","依記帳士法規定，下列何者非記帳士應付懲戒之情事？",9,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-013","各種商業均不得豁免設置之帳簿為下列何種？",13,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-008","依記帳士法規定，李君曾任臺南地方稅務機關稅務人員，自離職之日起幾年後，始可在臺南市區域內登錄執行記帳士業務？",8,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-014","會計事項除應按發生次序逐日登帳外，至遲不得超過幾個月完成登帳？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-011",114,"依據商業會計法及商業會計處理準則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-011",113,"依商業會計法之規定，資產之折舊方法有那些？①平均法 ②生產數量法 ③加權平均法 ④年數合計法 ⑤工作時間法",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-011",112,"下列有關記帳士職業倫理道德規範之敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-011",111,"下列何項敘述，違反商業會計法之規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-011",110,"依商業會計法第 26 條規定，「股東往來」性質之交易，關於商業帳簿的記載，下列敘述何者正確：①屬財產帳戶 ②屬人名帳戶 ③應載明股東真實姓名 ④應載明股東居所列於分戶帳 ⑤應載明股東住所列於分戶帳 ⑥應載明股東持股比例於分戶帳",false,1786689135831]