[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-022":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-022","book-107-1-bookkeeping-law-022",107,1,22,"依商業會計處理準則，下列關於「應收帳款」之敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"應收帳款原則應以攤銷後成本衡量","分期付款銷貨之未實現利息收入，應列為應收帳款之減項","收回期間超過一年部分，應揭露各年度預期收回之金額","業已確定無法收回者，列為應收帳款之加項","D",null,"本題考點：《商業會計處理準則》第 15 條第二項第四款關於應收帳款之衡量、揭露與呆帳處理，錯誤選項出在條文的「轉銷」被改寫成「加項」。\n【正解理由】依《商業會計處理準則》第 15 條第二項第四款第六目，應收帳款「業已確定無法收回者，應予轉銷」；同款第七目並規定資產負債表日應評估應收帳款無法收回之金額，提列適當之備抵呆帳，列為應收帳款之減項。確定無法收回只會使應收帳款金額減少，不可能成為加項，故選 D。\n【逐項排除】\n(A) 正確。《商業會計處理準則》第 15 條第二項第四款第一目：應收帳款應以攤銷後成本衡量；但未附息之短期應收帳款若折現之影響不大，得以交易金額衡量。\n(B) 正確。《商業會計處理準則》第 15 條第二項第四款第三目明定，分期付款銷貨之未實現利息收入，應列為應收帳款之減項。\n(C) 正確。《商業會計處理準則》第 15 條第二項第四款第四目明定，收回期間超過一年部分，應揭露各年度預期收回之金額。\n(D) 錯誤。條文用語是「應予轉銷」，方向為沖減；本選項寫成應收帳款之加項，與該目文義相反。\n【記憶點】應收帳款只有減項與轉銷，沒有加項——未實現利息收入與備抵呆帳都是往下扣。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-021","依商業會計處理準則規定，下列何者錯誤？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-023","自企業合併取得之不可辨認及未單獨認列未來經濟效益之無形資產為：",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-020","下列有關商業會計法規定的認列與衡量原則何者錯誤？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-024","依商業會計處理準則，無形資產應如何列示？",24,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-025","依商業會計處理準則，已辦理資產重估者，發生減損時，應如何認列？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-022",114,"依照商業會計處理準則第 24 條之規定，假設甲公司因為資產重估，目前帳上有未實現重估增值 $100,000。然而後續因減損測試，必須要調整之減損損失為$120,000，則相關之會計處理何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-022",113,"下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 ③交通部氣象署提供氣候的相關資訊及氣象報導 ④政府役政機關對役男兵役體位之判定 ⑤國稅局對漏開發票之營業人科處罰鍰",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-022",112,"某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-022",111,"甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-022",110,"依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",false,1786689135070]