[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-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-107-1-記帳相關法規概要-032","book-107-1-bookkeeping-law-032",107,1,32,"營利事業收到股東依其出資比例捐贈的資產時，該項受贈資產應如何認列？",{"A":17,"B":18,"C":19,"D":20},"其他收入","遞延收入","其他權益","資本公積","D",null,"本題考點：《商業會計法》第 42 條第二項受贈資產的認列分流，以及股東依出資比例捐贈為何屬於股本交易。\n【正解理由】《商業會計法》第 42 條第二項規定「受贈資產按公允價值入帳，並視其性質列為資本公積、收入或遞延收入」，落在哪一項取決於受贈的性質。股東依其出資比例捐贈資產，是捐贈人以業主身分、按持股比例對公司挹注資源，與繳納股款在經濟實質上同屬《商業會計處理準則》第 28 條所稱「公司因股本交易所產生之權益」，並非營業活動賺得的成果，故選 D。\n【逐項排除】\n(A) 其他收入：《商業會計法》第 42 條第二項雖列有收入一途，那是受贈性質屬損益者；捐贈人按出資比例行動時為股本交易，不進損益。\n(B) 遞延收入：《商業會計法》第 42 條第二項所列遞延收入，指受贈仍附有未來須履行之義務或指定用途而應分期認列者，本題捐贈未附此類條件。\n(C) 其他權益：《商業會計處理準則》第 30 條所稱其他權益，包括備供出售金融資產未實現損益、現金流量避險中屬有效避險部分之避險工具損益、國外營運機構財務報表換算之兌換差額及未實現重估增值四款，股東捐贈不在其列。\n(D) 資本公積：正確。依《商業會計處理準則》第 28 條，資本公積指公司因股本交易所產生之權益，並應按其性質分別列示。\n【記憶點】股東按出資比例送進公司的資產，走股本交易列資本公積，不列收入。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-031","某一負債預期將於資產負債表日後十二個月內到期清償，倘若該負債於資產負債表日後至通過財務報表前已完成長期性之再融資或重新安排付款協議時，該負債應列於何類別？",31,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-033","依商業會計處理準則之規定，記帳錯誤如更正後影響總數者，應如何處理？",33,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-030","下列會計項目何者非屬長期性之投資？",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-034","當行政處分有不能由書面處分中得知處分機關之情形時，其效力為何？",34,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-029","依據商業會計法之規定，商業負責人應於會計年度終了後多久期間內，將商業之決算報表提請商業出資人、合夥人或股東承認？",29,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-035","授予利益之合法行政處分，有發生准許廢止情形者，得由原處分機關依職權為全部或一部之廢止，然此項廢止應自廢止原因發生後多久期限內為之？",35,[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,1786689135158]