[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-028":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-028","book-106-1-bookkeeping-law-028",106,1,28,"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？",{"A":17,"B":18,"C":19,"D":20},"分配給業主","資產消耗","資產流出","負債增加","A",null,"本題考點：《商業會計法》第 28-2 條所定綜合損益表要素中，費損的定義與其但書排除的情形。\n【正解理由】《商業會計法》第 28-2 條第二款規定「費損：指報導期間經濟效益之減少，以資產流出、消耗或負債增加等方式減少權益。但不含分配給業主而減少之權益」。權益雖同樣減少，若成因是分配給業主，即被但書明白排除於費損之外，故選 A。\n【逐項排除】\n(A) 正確。分配給業主而減少之權益，是《商業會計法》第 28-2 條第二款但書所排除者，屬對業主的盈餘分配而非費損。\n(B) 錯誤。資產消耗是《商業會計法》第 28-2 條第二款本文明列的費損發生方式之一，應當作費損。\n(C) 錯誤。資產流出同為該款本文所列方式，只要導致權益減少即屬費損。\n(D) 錯誤。負債增加亦為該款本文所列方式，其減少權益的效果與資產流出相同，應認列為費損。\n【記憶點】權益變少要先問成因——分配給業主屬資本交易不算費損，資產流出、資產消耗、負債增加這三種才算。",true,[26,30,34,38,41,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-027","依商業會計法之規定，下列敘述何者正確？",27,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":28,"number":40,"year":12,"session":13},"book-106-1-bookkeeping-law-030",30,{"webId":42,"stem":43,"number":44,"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":46,"stem":47,"number":48,"year":12,"session":13},"book-106-1-bookkeeping-law-031","依商業會計法第 43 條之規定，有關存貨評價與處理，下列敘述何者錯誤？",31,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-bookkeeping-law-028",114,"A 記帳士於屏東縣設立記帳士事務所，登錄執行業務區域為屏東縣、高雄市、臺南市、臺東縣，有關於 A 記帳士執業及加入記帳士公會事宜，下列敘述何者正確？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-028",113,"甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-028",112,"下列有關財務報表之敘述，何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-bookkeeping-law-028",111,"關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-bookkeeping-law-028",110,"依商業會計處理準則規定，有關負債準備之敘述何者正確？",false,1786689135574]