[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-020":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-020","book-105-1-bookkeeping-law-020",105,1,20,"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？",{"A":17,"B":18,"C":19,"D":20},"50 萬元","500 萬元","100 萬元","1,000 萬元","C",null,"本題考點：《商業會計法》第 9 條支付工具規定的門檻金額來源與數額。\n【正解理由】《商業會計法》第 9 條第一項規定「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。」第二項規定「前項之一定金額，由中央主管機關公告之。」數額不寫在條文內，而以中央主管機關公告之數額為準，本題所採公告數額為新臺幣一百萬元，故選 C。\n【逐項排除】\n(A) 新臺幣五十萬元低於本題所採公告數額，支出僅達此數尚未觸發《商業會計法》第 9 條第一項的支付工具與載明受款人義務。\n(B) 新臺幣五百萬元高於公告數額，以此為門檻會使新臺幣一百萬元至五百萬元之間的支出脫離《商業會計法》第 9 條第一項的規範。\n(C) 正確。新臺幣一百萬元即中央主管機關依《商業會計法》第 9 條第二項公告之一定金額。\n(D) 新臺幣一千萬元遠高於公告數額，同樣不是《商業會計法》第 9 條第二項所公告之數額。\n【演算步驟】判斷式為：單筆支出金額 ≧ 公告之一定金額 → 應使用列舉之支付工具或方法並載明受款人。代入公告數額新臺幣 1,000,000 元：支出新臺幣 1,200,000 元 ≧ 新臺幣 1,000,000 元，落入規範。結果：門檻金額為新臺幣 1,000,000 元，即 100 萬元。\n【記憶點】條文只授權公告，數字要記新臺幣一百萬元。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-018","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？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-022","依商業會計法規定，有一股份有限公司章程規定「本公司主辦會計人員之任免，應經由董事會以全體董事出席，全體董事一致同意。」今該公司欲撤換現任主辦會計人員，應經由：",22,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-023","依商業會計法規定，關於商業記帳本位與記帳文字之規定，下列何者錯誤？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-020",114,"下列為臺南公司 114 年度兩個庫藏股票之交易事件。第一，因部分股東反對公司將南部廠房出租予他公司，經雙方協議，以每股$11 買回異議股東持有的股份 10,000 股。第二，公司為培植優秀員工，以每股$15 買回 20,000 股，備供轉讓予員工。試問依照商業會計處理準則要如何處理上述庫藏股之交易事件？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-020",113,"下列有關商業登記之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-020",112,"為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-020",111,"有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-020",110,"依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",false,1786689135921]