[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-032":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-032","book-106-1-bookkeeping-law-032",106,1,32,"依商業會計處理準則之規定，有關應收帳款之處理，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"金額重大之應收關係人帳款，不應單獨列示","已提供擔保者，不應予揭露","分期付款銷貨之未實現利息收入，應列為應收帳款之加項","業已確定無法收回者，應予轉銷","D",null,"本題考點：《商業會計處理準則》第 15 條就流動資產項下「應收帳款」所定的單獨列示、揭露、減項與轉銷四類處理規則。\n【正解理由】依《商業會計處理準則》第 15 條所列流動資產第四款應收帳款之處理，其中明定「業已確定無法收回者，應予轉銷」。該債權既經確認無法收回，即已不具未來經濟效益，繼續掛在帳上會虛增資產與權益，法定處理因此是轉銷而非保留，故選 D。\n【逐項排除】\n(A) 敘述錯誤。《商業會計處理準則》第 15 條該款規定「金額重大之應收關係人帳款，應單獨列示」；關係人往來的交易條件未必反映一般商業慣例，正因如此才要單獨列示供閱表者辨識，本項把「應」寫成「不應」。\n(B) 敘述錯誤。《商業會計處理準則》第 15 條該款規定「已提供擔保者，應予揭露」；債權一旦作為擔保標的，其自由處分性即受限制，屬影響判斷的重要資訊。\n(C) 敘述錯誤。《商業會計處理準則》第 15 條該款規定「分期付款銷貨之未實現利息收入，應列為應收帳款之減項」；該利息屬未來期間才賺得的部分，列為減項才能把帳面金額還原到交易當時的價值，本項誤寫為加項。\n(D) 敘述正確。與上開「業已確定無法收回者，應予轉銷」之規定相符。\n【記憶點】應收帳款四動作——關係人單獨列、擔保要揭露、未實現利息當減項、確定收不回就轉銷。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-034","依現行記帳士法之規定，下列敘述何者錯誤？",34,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-030","依商業會計法之規定，下列敘述何者正確？",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-035","依行政程序法規定，有關行政處分效力之敘述，下列何者錯誤？",35,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-036","依行政程序法規定，有關行政處分之敘述，下列何者錯誤？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-032",114,"記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於多久前通知委任人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-032",113,"下列何者不是財務報表必要之附註事項？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-032",112,"下列有關應收帳款及應收票據之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-032",111,"關於公司登記效力之敘述，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-032",110,"下列何者不是營業報告書的內容？",false,1786689135615]