[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-012":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-107-1-記帳相關法規概要-012","book-107-1-bookkeeping-law-012",107,1,12,"依商業會計法規定，會計事項應按發生次序逐日登帳，至遲不得超過多久？而各項會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存幾年？",{"A":17,"B":18,"C":19,"D":20},"一個月；五年","二個月；五年","二個月；十年","三個月；十年","C",null,"本題考點：《商業會計法》第 34 條的逐日登帳期限，與同法第 38 條會計憑證、會計帳簿及財務報表兩種不同的保存年限。\n【正解理由】《商業會計法》第 34 條規定「會計事項應按發生次序逐日登帳，至遲不得超過二個月」；同法第 38 條第二項規定「各項會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存十年。但有關未結會計事項者，不在此限」。前段為二個月、後段為十年，故選 C。\n【逐項排除】\n(A) 前段「一個月」不符《商業會計法》第 34 條所定的二個月上限，後段「五年」則是同法第 38 條第一項會計憑證的年限，兩段皆與題目所問不合。\n(B) 前段二個月正確，但後段「五年」誤把《商業會計法》第 38 條第一項會計憑證的保存年限，套到會計帳簿及財務報表上。\n(C) 二個月出自《商業會計法》第 34 條，十年出自同法第 38 條第二項，兩段皆與條文相符。\n(D) 後段十年正確，但前段「三個月」超過《商業會計法》第 34 條所定二個月的容忍上限。\n【記憶點】登帳「二個月」、憑證留「五年」、帳簿與報表留「十年」，三個數字各有出處，不要互換。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-011","依據商業會計法之規定，商業會計事務之處理應置會計人員辦理之，有關商業之主辦會計人員任免規定，下列敘述何者錯誤？",11,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-013","依商業會計法規定，取得由非貨幣性資產交換而來的資產時，原則上應如何衡量？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-010","下列何者非商業會計法所稱之費損？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-014","依商業會計法第 43 條規定，存貨以成本與淨變現價值孰低衡量，當存貨成本高於淨變現價值時，應將成本沖減至淨變現價值，沖減金額應於發生當期認列於那一個會計項目？",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-009","依商業會計法規定，財務報表「未」包括下列那一項？",9,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-015","依商業會計法規定，購入之商譽、商標權等無形資產，應如何衡量入帳？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-012",113,"下列有關資產重估價之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-012",112,"下列有關記帳士之行為準則中，何者符合「適任」？①應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ②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 ③應持續進修以維持記帳士專業能力及服務之效果與品質 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-012",111,"依商業會計處理準則第 18 條規定，下列何者應列為「不動產、廠房及設備」項下？①為賺取資本增值所持有之不動產 ②用於生產之機器設備 ③生產性植物 ④供管理目的所持有之建築物 ⑤供運輸使用之車輛",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-012",110,"甲股份有限公司之商業會計事務委任張記帳士處理，因故未編製 109 會計年度決算報表，依商業會計法規定，與此事務有關之下列何者，應處新臺幣 3 萬元以上 15 萬元以下罰鍰：①董事長 ②董事 ③監察人 ④總經理 ⑤張記帳士 ⑥經辦會計 ⑦會計長",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-012",109,"耐用年限屆滿仍可繼續供營業上使用之資產，有關折舊之提列，在商業會計法上有何規定？",false,1786689134969]