[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-018":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-108-1-記帳相關法規概要-018","book-108-1-bookkeeping-law-018",108,1,18,"甲公司 107 年 12 月 31 日有營利事業所得稅之應收退稅款及應付所得稅，則該兩項應收、應付所得稅款，於 107 年度資產負債表應如何列示？",{"A":17,"B":18,"C":19,"D":20},"應收退稅款：流動資產之其他應收款，應付所得稅：流動負債之其他應付款","應收退稅款：流動資產之其他流動資產，應付所得稅：流動負債之其他流動負債","應收退稅款：流動資產之本期所得稅資產，應付所得稅：流動負債之本期所得稅負債","應收退稅款：流動資產之應收帳款，應付所得稅：流動負債之應付帳款","C",null,"本題考點：營利事業所得稅之應收退稅款與應付所得稅，於資產負債表歸入哪個會計項目。\n【正解理由】《商業會計處理準則》第 15 條第二項第六款規定「本期所得稅資產：指已支付所得稅金額超過本期及前期應付金額之部分」，同準則第 25 條第二項第九款規定「本期所得稅負債：指尚未支付之本期及前期所得稅」。應收退稅款正是已支付超過應付的部分，應付所得稅正是尚未支付之本期所得稅，兩者各有專設項目，應分列為流動資產之本期所得稅資產與流動負債之本期所得稅負債，故選 C。\n【逐項排除】\n(A) 錯誤。其他應收款依同準則第 15 條第二項第五款指不屬於應收票據、應收帳款之應收款項；其他應付款依第 25 條第二項第八款雖例示應付稅捐，但同項第九款已為所得稅另設專款，應優先適用。\n(B) 錯誤。其他流動資產依同準則第 15 條第二項第九款限於不能歸屬於前八款者，其他流動負債依第 25 條第二項第十二款限於不能歸屬於前十一款者，本題既可歸屬第六款與第九款，非兜底款的射程。\n(C) 正確。與同準則第 15 條第二項第六款及第 25 條第二項第九款的定義完全相符。\n(D) 錯誤。應收帳款依同準則第 15 條第二項第四款指因出售商品或勞務等而發生之債權，應付帳款依第 25 條第二項第七款指因賒購原物料、商品或勞務所發生之債務，所得稅非交易對價。\n【記憶點】所得稅有自己的門牌：資產第六款、負債第九款，不塞進「其他」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-017","乙公司投資丙公司債，投資目的為依合約定期收取固定的金額，以回收投資的本金與利息，該公司債將於 109 年 9 月 30 日到期，下列何者敘述正確？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-019","水湳公司折價發行 3 年期公司債，關於應付公司債之折價，按有效利息法攤銷時，下列何者敘述正確？",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-016","會計憑證應按日或按月裝訂成冊，有原始憑證者，應附於記帳憑證之後，下列何者不得另行保管？",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-020","甲公司係租賃業，關於甲公司其營業外收益及費損，下列何者敘述錯誤？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-015","丙公司分別投資 A 公司、B 公司及 C 公司股票，原始認列時被指定為透過損益按公允價值衡量之金融資產， A 公司股票作為銀行短期借款之質押，B 公司股票作為承包 9 個月工期營建工程之保證金，C 公司股票作為承包三年工期營建工程之保證金，則投資 A 公司、B 公司及 C 公司股票，於資產負債表應如何列示？",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-021","商業會計法所稱商業，係指下列那一項規定？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-018",113,"李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-018",112,"下列有關行政處分以書面告知之救濟期間有錯誤之補救措施，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-018",111,"從事網路拍賣業者，是否須辦理商業登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-018",110,"依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-018",109,"依商業會計處理準則規定，下列何項非屬權益項目？",false,1786689134557]