[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-027":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"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-027","book-106-1-bookkeeping-law-027",106,1,27,"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},"商業不得視實際需要增減會計項目","財務報表之附註，不應視為財務報表之一部分","商業得於財務報表附註編製重要會計項目明細表","重大或有負債不需在財務報表附註中揭露","C",null,"本題考點：《商業會計法》第四章有關會計項目增減、財務報表附註地位與附註揭露事項的規定。\n【正解理由】《商業會計法》第 29 條第二項規定「商業得視實際需要，於財務報表附註編製重要會計項目明細表」，明細表的編製屬商業得為之的裁量事項，與選項所述完全相符，故選 C。\n【逐項排除】\n(A) 錯誤。《商業會計法》第 27 條規定會計項目應按財務報表之要素適當分類，商業得視實際需要增減之，條文明白允許增減，選項的否定敘述與條文相反。\n(B) 錯誤。《商業會計法》第 28 條第二項規定前項各款報表應予必要之附註，並視為財務報表之一部分，附註的地位由條文直接指定，不容排除。\n(C) 正確。依《商業會計法》第 29 條第二項，商業得視實際需要於財務報表附註編製重要會計項目明細表。\n(D) 錯誤。《商業會計法》第 29 條第一項第六款把重大或有負債及未認列之合約承諾列為財務報表附註應揭露之事項，並非不需揭露。\n【記憶點】附註是報表的一部分，重大或有負債一定要揭露，明細表則是商業自己視需要加的。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-026","依商業會計法第 41 條之規定，資產及負債之原始認列，應以何種衡量為原則？",26,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-028","依商業會計法第 28 之 2 條之規定，下列權益減少之方式，何者不應當作費損？",28,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-025","依商業會計法第 66 條之規定，應於決算報表上簽名或蓋章之人為下列何者？ ①代表商業之負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",25,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-029","依商業會計法第 18 條之規定，有關會計憑證，下列敘述何者錯誤？",29,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":15,"number":48,"year":12,"session":13},"book-106-1-bookkeeping-law-030",30,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-bookkeeping-law-027",114,"A 員於 112 年 1 月 1 日從財政部北區國稅局新竹分局，調任財政部南區國稅局屏東分局，並於 114 年 12 月 31 日辦理退休，任職期間皆擔任稅務職系人員。此外 A 員已於 112 年考取記帳士並取得記帳士證書，準備於退休後開記帳士事務所。請問依照記帳士法第 8 條的規定，A 員最快於何時可以在屏東縣開立記帳士事務所執業？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-027",113,"依記帳士法規定，記帳士得在其登錄區域內執行之業務，包括：①受委任辦理營業、停業、復業登記事項 ②受委任辦理各項稅捐稽徵案件申報事項 ③受委任辦理各項稅捐之訴願事項 ④受委任辦理商業會計事務 ⑤受委任辦理各項稅捐之查核簽證事項 ⑥受理稅務諮詢事項",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-027",112,"下列何者之會計處理會影響保留盈餘之數額？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-bookkeeping-law-027",111,"有關商業會計事務登帳之規定，下列敘述何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-bookkeeping-law-027",110,"依商業會計處理準則規定，有關本期所得稅資產之敘述，下列何者正確？",false,1786689135568]