[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-018":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-018","book-105-1-bookkeeping-law-018",105,1,18,"財務報表內容所稱之收益，係指報導期間經濟效益之增加，依商業會計法之規定，不包含依何種方式而增加之收益？",{"A":17,"B":18,"C":19,"D":20},"資產流入","增值","業主投資","負債減少","C",null,"本題考點：《商業會計法》第 28-2 條第一款對收益的定義，尤其是但書所排除的項目。\n【正解理由】《商業會計法》第 28-2 條第一款規定「收益：指報導期間經濟效益之增加，以資產流入、增值或負債減少等方式增加權益。但不含業主投資而增加之權益。」條文正面列舉資產流入、增值、負債減少三種方式，再以但書把業主投資排除在外，故選 C。\n【逐項排除】\n(A) 資產流入是《商業會計法》第 28-2 條第一款正面列舉的第一種方式，屬於收益的增加途徑。\n(B) 增值是《商業會計法》第 28-2 條第一款正面列舉的第二種方式，經濟效益因資產增值而增加權益者，仍屬收益。\n(C) 正確。業主投資雖然使權益增加，但《商業會計法》第 28-2 條第一款的但書明文將其排除；同條第二款於費損亦以但書排除分配給業主而減少之權益，兩款結構對稱。\n(D) 負債減少是《商業會計法》第 28-2 條第一款正面列舉的第三種方式，負債減少而使權益增加者屬收益。\n【記憶點】收益不含業主投入，費損不含分配給業主，業主交易不進綜合損益表。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-017","依照現行商業會計處理準則，商業之「應付股息紅利」應置於何一會計項目下？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-019","依商業會計法第 50 條之規定，無形資產若為自行發展取得者，應如何認定其取得成本？",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-016","依照現行商業會計處理準則，「避險之衍生金融資產－流動」應如何衡量？",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-020","商業之支出達一定金額者，應使用匯票、本票、支票、劃撥、電匯、轉帳或其他經主管機關核定之支付工具或方法，並載明受款人。目前依據中央主管機關之公告，此一金額為新臺幣多少元？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-015","資產之取得，係由非貨幣性資產交換而來者，其公允價值無法可靠衡量時，依商業會計法第 42 條之規定，須如何處理？",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-021","下列何者屬於商業會計法所稱之商業？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-018",113,"李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-018",112,"下列有關行政處分以書面告知之救濟期間有錯誤之補救措施，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-018",111,"從事網路拍賣業者，是否須辦理商業登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-018",110,"依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-018",109,"依商業會計處理準則規定，下列何項非屬權益項目？",false,1786689135906]