[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-025":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-025","book-108-1-bookkeeping-law-025",108,1,25,"分期付款銷貨之未實現利息收入，應列在下列何處？",{"A":17,"B":18,"C":19,"D":20},"單獨列示於流動負債","列示於應收帳款的減項","列示於銷貨收入的減項","列示於利息收入的減項","B",null,"本題考點：《商業會計處理準則》第 15 條對分期付款銷貨所生未實現利息收入，在資產負債表上的表達位置。\n【正解理由】《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」。同款第一目要求應收帳款以攤銷後成本衡量，未實現的利息尚未隨時間經過賺得，故先自帳款總額扣除，成為應收帳款的評價項目，故選 B。\n【逐項排除】\n(A) 單獨列示於流動負債：未實現利息收入不在《商業會計處理準則》第 25 條第二項所列的十二款流動負債項目之內，也不具該條第一項所稱清償義務的性質。\n(B) 列示於應收帳款的減項：與《商業會計處理準則》第 15 條第二項第四款第三目的文字相符，為正確選項。\n(C) 列示於銷貨收入的減項：依《商業會計處理準則》第 33 條，營業收入指本期內因銷售商品或提供勞務等所獲得之收入，利息屬融資性質的對價，不沖減銷貨收入。\n(D) 列示於利息收入的減項：利息收入依《商業會計處理準則》第 36 條第一項屬營業外收益，未實現部分根本尚未認列為收入，無從作其減項。\n【記憶點】未實現利息掛在應收帳款下面當減項，隨期間經過再一期一期轉成利息收入。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-024","依商業會計法第 66 條規定，商業每屆決算應編製下列那些報表？①財務報表 ②營業報告書 ③盈餘分派表 ④年度預算表",24,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-026","依商業會計處理準則規定，下列何項係屬營業外收益及費損？",26,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-023","無活絡市場之債務工具投資之衡量基礎為：",23,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-027","依商業會計法第 42 條之規定，下列何者錯誤？",27,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-022","甲公司係以電子方式處理會計事務，為了爭取上市上櫃的核准，公司高層故意要會計人員多記錄收入部分交易事項，少記錄成本費用交易事項，使帳上獲利提高，相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑：①商業負責人 ②依法受託代他人處理會計事務之人員 ③經辦會計人員 ④主辦會計 ⑤以電子方式處理會計資料之有關人員",22,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-028","依據我國商業會計法之規定，下列有關存貨評價與處理之敘述，何者錯誤？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-025",114,"臺南公司 113 年度之決算報表已於 114 年 6 月 30 日提請股東承認，然而該公司也因為帳載不實於 114 年 7 月 20 日遭員工踢爆，並被某週刊大幅報導，未來也可能遭到國稅局補徵及處罰。試問臺南公司下列那些人員在 114 年 6 月 30 日提請股東承認後，對於 113 年度之會計責任可以解除？①商業負責人 ②經理人 ③主辦會計 ④經辦會計",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-025",113,"記帳士職業倫理道德規範中「記帳士」係指：",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-025",112,"股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-025",111,"財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-025",110,"依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",false,1786689134625]