[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-021":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-106-1-記帳相關法規概要-021","book-106-1-bookkeeping-law-021",106,1,21,"依商業會計法之規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"與同一交易或其他事項有關之收入及費用，應適當認列","商業有支付員工退休金之義務者，應於支付時認列為當期費用","商業對業主分配之盈餘，得作為費用或損失","具有負債性質之特別股，其股利不應認列為費用","A",null,"本題考點：《商業會計法》第七章損益計算關於收入費用配合、退休金與盈餘分配的規定。\n【正解理由】依《商業會計法》第 60 條，與同一交易或其他事項有關之收入及費用，應適當認列；A 選項與該條文字完全一致。此一要求與同法第 28-2 條把收益界定為報導期間經濟效益之增加、費損界定為報導期間經濟效益之減少互相呼應，認列與否取決於是否源自同一交易或事項，故選 A。\n【逐項排除】\n(A) 與《商業會計法》第 60 條所定收入費用適當認列的要求逐字相符。\n(B) 《商業會計法》第 61 條規定，商業有支付員工退休金之義務者，應於員工在職期間依法提列，並認列為當期費用；認列時點是在職期間提列，不是支付時。\n(C) 《商業會計法》第 64 條本文明定，商業對業主分配之盈餘，不得作為費用或損失；本選項寫成得作為費用或損失，與該條相反。\n(D) 《商業會計法》第 64 條但書明定，具負債性質之特別股，其股利應認列為費用；本選項寫成不應認列為費用，與但書相反。\n【記憶點】配合原則入法在《商業會計法》第 60 條；退休金在職期間提列，盈餘分配不是費用，但負債性質特別股股利是費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-020","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以明知為不實之事項，而填製會計憑證 ②未依規定期限保存會計憑證 ③故意使應保存之會計憑證滅失毀損 ④未依規定如期辦理決算",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-022","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？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-019","商業應依據何種帳簿編製各項財務報表？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-023","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？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-018","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？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"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？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-021",114,"依據商業會計處理準則之規定，下列何者應認列為投資性不動產？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-021",113,"商業在下列何種情事下，不可免繳相關規費？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-021",112,"A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-021",111,"關於記帳士懲戒，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-021",110,"依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",false,1786689135512]