[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-026":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-026","book-105-1-bookkeeping-law-026",105,1,26,"依商業會計法規定，商業會計事務較簡或原始憑證已符合記帳需要者，得不另製記帳憑證，而以下列何者作為記帳憑證？",{"A":17,"B":18,"C":19,"D":20},"收入傳票","支出傳票","原始憑證","會計憑證","C",null,"本題考點：《商業會計法》第 18 條第二項所定，會計事務較簡或原始憑證已符合記帳需要時，得逕以何種憑證作為記帳憑證。\n【正解理由】《商業會計法》第 18 條第一項先定下常規流程，商業應根據原始憑證，編製記帳憑證，根據記帳憑證，登入會計帳簿；同法第 18 條第二項則設簡化規定，商業會計事務較簡或原始憑證已符合記帳需要者，得不另製記帳憑證，而以原始憑證，作為記帳憑證。條文明文指定的替代對象即原始憑證，故選 C。\n【逐項排除】\n(A) 收入傳票是《商業會計法》第 17 條所列記帳憑證的種類之一，屬於被省略掉的那一端，不是用來替代的憑證。\n(B) 支出傳票同樣是《商業會計法》第 17 條所列的記帳憑證種類，性質與收入傳票相同，不是替代對象。\n(C) 與《商業會計法》第 18 條第二項「以原始憑證，作為記帳憑證」的文字相符，為正確答案。\n(D) 會計憑證是《商業會計法》第 15 條所定的上位概念，涵蓋原始憑證與記帳憑證兩類，用上位概念作答無法對應《商業會計法》第 18 條第二項指定的特定憑證。\n【記憶點】事務簡單時省掉的是記帳憑證，留下來頂替的是原始憑證。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-025","依商業會計法規定，商業負責人及主辦會計人員，將以不正行為製作之商業決算報表，提請商業出資人、合夥人或股東獲得承認後，是否就解除其該年度會計上之責任？",25,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-027","依商業會計法規定，強制適用商業會計法之商業，其商業會計事務之處理，應置會計人員辦理之，違反者應處罰商業負責人：",27,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-024","商業負責人應於會計年度終了後至遲多久的時間內，將商業之決算報表提請商業出資人、合夥人或股東承認，始符合商業會計法之規定？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-028","依商業會計法規定，一公司資本額為新臺幣 3,000 萬元，設籍新北市，其會計事務之主管機關為：",28,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-029","民國 103 年修正商業會計法時，考量到導入國際會計準則，商業之決算作業可能更為繁複，故放寬決算期限，依照規定，若商業無法在原定期限內完成決算，必要時得延長多久？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-026",114,"A 記帳士受某詐騙集團的委任，專門負責處理詐團內部的金流及會計事務。如今詐騙集團已被檢警偵破並瓦解，A 記帳士亦因協助詐團會計事務被認定為詐團之成員之一，並以詐欺之犯罪行為受有期徒刑 3 年裁判確定。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-026",113,"下列有關記帳士執業規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-026",112,"在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-026",111,"下列何者非商業會計法第 43 條規定之存貨成本計算方法？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-026",110,"依商業會計法規定，有關資產重估的會計處理，下列敘述何者錯誤？",false,1786689135991]