[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-016":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-016","book-107-1-bookkeeping-law-016",107,1,16,"下列有關各項會計事項之認列，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"辦理資產重估而發生之增值，應列為未實現重估增值","預付費用之衡量應以其有效期間未經過部分為準","除因營業或主要為交易目的或預期在一年內清償者外，各項負債應各依其到期時應償付數額之折現值列計","公司債之溢價，應列為公司債之減項","D",null,"本題考點：《商業會計法》第 54 條第二項對公司債溢價與折價的表達方向，兼及同法第 52 條、第 53 條的認列與衡量規定。\n【正解理由】《商業會計法》第 54 條第二項規定「公司債之溢價或折價，應列為公司債之加項或減項」，文字兩兩對應，溢價配加項、折價配減項。選項把溢價說成公司債之減項，恰與條文所定方向相反，故選 D。\n【逐項排除】\n(A) 《商業會計法》第 52 條第一項規定依前條辦理重估或調整之資產而發生之增值，應列為未實現重估增值，敘述正確。\n(B) 《商業會計法》第 53 條規定預付費用應為有益於未來、確應由以後期間負擔之費用，其衡量應以其有效期間未經過部分為準，敘述正確。\n(C) 《商業會計法》第 54 條第一項規定各項負債應各依其到期時應償付數額之折現值列計，但因營業或主要為交易目的而發生或預期在一年內清償者，得以到期值列計，敘述正確。\n(D) 溢價依《商業會計法》第 54 條第二項應列為公司債之加項，本項寫成減項，即為題目要找的錯誤敘述。\n【記憶點】公司債溢價加、折價減，方向跟著字面走，不會顛倒。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-017","下列有關商業會計法對會計憑證與帳簿的規定何者錯誤？",17,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-018","依商業會計法規定，具負債性質之特別股，其股利應認列為：",18,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-019","商業之負責人、主辦及經辦會計人員，下列何項情事會被處以罰鍰？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-016",114,"依現行商業會計法及商業會計處理準則規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-016",113,"公開發行股票公司為他公司有限責任股東，其投資總額原則上不得超過公司實收股本 40%。除非符合下列那些條件之一，其投資總額不受公司實收股本 40%上限限制？①以投資為專業 ②經代表已發行股份總數二分之一以上股東出席，出席股東二分之一以上同意之股東會決議 ③經二分之一以上董事出席，出席董事二分之一以上同意之董事會決議 ④公司章程另有規定 ⑤經代表已發行股份總數三分之二以上股東出席，出席股東二分之一以上同意之股東會決議",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-016",112,"行政機關作成限制之行政處分前，應給予該處分相對人陳述意見之機會。下列那些情形，行政機關得不給予陳述意見之機會？①作成同種類之處分不多 ②行政處分所根據之事實，客觀上明白足以確認者 ③限制自由或權利之內容及程度，顯屬重大 ④為避免處分相對人隱匿、移轉財產或潛逃出境，依法律所為保全或限制出境之處分",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-016",111,"有關公司名稱預查審核之相關規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-016",110,"臺北公司 109 年度決算程序辦理於 110 年 4 月 30 日終了，除應永久保存或有關未結會計事項者外，各項會計憑證、會計帳簿及財務報表，至少應保存至何時為止？",false,1786689135005]