[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-049":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-049","book-106-1-bookkeeping-law-049",106,1,49,"依商業會計法及其相關法規之規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"商業在決定財務報表之會計項目金額時，可採淨變現價值為衡量基礎","應收款項之衡量應以扣除估計之備抵呆帳後之餘額為準","具有控制能力或重大影響力之長期股權投資，應採成本法處理","庫藏股票，應按成本法處理","C",null,"本題考點：商業會計法認列與衡量章之衡量基礎——長期股權投資之權益法、應收款項之備抵呆帳、淨變現價值，以及庫藏股票之處理。\n【正解理由】依《商業會計法》第 44 條第二項，具有控制能力或重大影響力之長期股權投資，採用權益法處理，而非成本法；選項 (C) 稱應採成本法處理，與條文規定正好相反，為本題應選之錯誤敘述，故選 C。\n【逐項排除】\n(A) 敘述正確：依《商業會計法》第 41-2 條，商業在決定財務報表之會計項目金額時，應視實際情形，選擇適當之衡量基礎，包括歷史成本、公允價值、淨變現價值或其他衡量基礎，淨變現價值確為法定衡量基礎之一。\n(B) 敘述正確：依《商業會計法》第 45 條，應收款項之衡量應以扣除估計之備抵呆帳後之餘額為準，並分別設置備抵呆帳項目。\n(C) 敘述錯誤：依《商業會計法》第 44 條第二項，具有控制能力或重大影響力之長期股權投資，採用「權益法」處理；本選項寫成成本法，恰與法條相反。同條第一項並規定金融工具投資應視其性質採公允價值、成本或攤銷後成本之方法衡量。\n(D) 敘述正確：依《商業會計處理準則》第 31 條，庫藏股票指公司收回已發行股票，尚未再出售或註銷者，應按成本法處理，列為權益之減項，並註明股數。\n【記憶點】有控制能力或重大影響力＝權益法；庫藏股票才是按成本法列權益減項。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-048","依記帳士職業倫理道德規範，下列何項基本原則係指記帳士於提供委任人服務時，應能運用所需之知識、技能及經驗？",48,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-050","依記帳士職業倫理道德規範，記帳士於執行業務時，應避免接受任何可能損害或被視為損害其專業判斷之特殊利益，此係符合下列何項行為準則？",50,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-047","施記帳士客戶甲商行準備轉讓，為了賣個好價格，請施記帳士配合將財務報表、財務比例美化，惟施記帳士乃依循一般公認會計原則及相關法規，客觀公正詳實處理甲商行財務報表及財務比例，請問施記帳士的作為，符合記帳士全國聯會之記帳士職業倫理道德規範中那一項規範？",47,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"book-107-1-bookkeeping-law-001","依記帳士法第 4 條規定，下列不得充任記帳士之情事，何者錯誤？",107,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-046","乙商行洽請林記帳士為該商行記帳報稅，惟乙商行合夥人間發生糾紛，無法提供必要之帳簿文據憑證或關係文件，致無公正詳實之記帳報稅，林記帳士當場拒絕接受委任，請問林記帳士之作為符合中華民國記帳士執業道德規範中那一項規範？",46,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-107-1-bookkeeping-law-002","記帳士法所稱主管機關為下列那一個機關？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-049",114,"依據行政程序法之規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-049",113,"若公司符合下列條件之一，其財務報表必須經會計師查核簽證？①資本額達 3,000 萬元以上 ②淨值達 3,000 萬元以上 ③營業淨利達 1 億元 ④年底在職員工達 100 人 ⑤營業收入淨額達 1 億元",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-049",112,"甲公司，有位於臺北市、桃園市、新竹市及苗栗縣等四筆土地，其中位於臺北市土地是屬投資之性質，桃園市土地是目前總公司之所在地，新竹市土地準備 3 年後為總公司預訂地，不打算作其他用途使用，苗栗縣土地為準備供銷售之用。依商業會計法第 51 條規定，那一塊土地得按公告現值辦理資產重估？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-049",111,"商業會計法規定商業訂定其會計制度，應衡酌之事項，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-049",110,"林記帳士受甲公司委任，為甲公司處理商業會計事務及稅務，甲公司因為向銀行融資，請求林記帳士配合作帳調整，但林記帳士堅持依商業會計法、一般公認會計原則及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689135719]