[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-027":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-027","book-108-1-bookkeeping-law-027",108,1,27,"依商業會計法第 42 條之規定，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"受贈資產按公允價值入帳","受贈資產按其性質列為資本公積","受贈資產按其性質列為遞延收入","受贈資產按其性質列為保留盈餘","D",null,"本題考點：《商業會計法》第 42 條第二項對受贈資產的入帳金額與後續分類，何者不在條文所列之內。\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」。入帳金額是公允價值，後續去處只有資本公積、收入、遞延收入三種，並未包含保留盈餘，故選 D。\n【逐項排除】\n(A) 受贈資產按公允價值入帳，與《商業會計法》第 42 條第二項前段的文字相符，敘述正確。\n(B) 列為資本公積，是《商業會計法》第 42 條第二項所列三種去處之一，敘述正確。\n(C) 列為遞延收入，同為《商業會計法》第 42 條第二項所列三種去處之一，敘述正確。\n(D) 列為保留盈餘，不在《商業會計法》第 42 條第二項所列之內；保留盈餘依《商業會計處理準則》第 29 條第一項指由營業結果所產生之權益，受贈並非營業結果，敘述錯誤，為本題所指的錯誤選項。\n【記憶點】受贈資產以公允價值進門，出口只有三條：資本公積、收入、遞延收入，沒有保留盈餘。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-025","分期付款銷貨之未實現利息收入，應列在下列何處？",25,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-029","金融工具投資分類在流動資產者，不可能包括下列那一項？",29,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-030","生產性植物應分類為下列何者？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-027",114,"A 員於 112 年 1 月 1 日從財政部北區國稅局新竹分局，調任財政部南區國稅局屏東分局，並於 114 年 12 月 31 日辦理退休，任職期間皆擔任稅務職系人員。此外 A 員已於 112 年考取記帳士並取得記帳士證書，準備於退休後開記帳士事務所。請問依照記帳士法第 8 條的規定，A 員最快於何時可以在屏東縣開立記帳士事務所執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-027",113,"依記帳士法規定，記帳士得在其登錄區域內執行之業務，包括：①受委任辦理營業、停業、復業登記事項 ②受委任辦理各項稅捐稽徵案件申報事項 ③受委任辦理各項稅捐之訴願事項 ④受委任辦理商業會計事務 ⑤受委任辦理各項稅捐之查核簽證事項 ⑥受理稅務諮詢事項",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-027",112,"下列何者之會計處理會影響保留盈餘之數額？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-027",111,"有關商業會計事務登帳之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-027",110,"依商業會計處理準則規定，有關本期所得稅資產之敘述，下列何者正確？",false,1786689134655]