[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-030":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-030","book-108-1-bookkeeping-law-030",108,1,30,"生產性植物應分類為下列何者？",{"A":17,"B":18,"C":19,"D":20},"生物資產","不動產、廠房及設備","投資性不動產","存貨","B",null,"本題考點：《商業會計處理準則》第 20 條但書把生產性植物排除於生物資產之外，改列何種會計項目。\n【正解理由】《商業會計處理準則》第 20 條第一項規定「生物資產，指與農業活動有關且具生命之動物或植物。但生產性植物應分類為不動產、廠房及設備」；《商業會計處理準則》第 18 條第一項亦把生產性植物與土地、建築物、機器設備、運輸設備、辦公設備並列，明列為不動產、廠房及設備所包括的會計項目，故選 B。\n【逐項排除】\n(A) 生物資產：《商業會計處理準則》第 20 條第一項本文雖及於具生命之植物，但同項但書已將生產性植物明文排除。\n(B) 不動產、廠房及設備：與《商業會計處理準則》第 20 條第一項但書及同準則第 18 條第一項的文字相符，為正確選項。\n(C) 投資性不動產：依《商業會計處理準則》第 17 條第一項，指為賺取租金或資本增值或兩者兼具而持有之不動產，生產性植物非為此目的而持有。\n(D) 存貨：依《商業會計處理準則》第 15 條第二項第七款，指持有供正常營業過程出售者、正在製造過程中以供出售者，或製造與勞務提供過程中將消耗之原料或物料；生產性植物是持續產出農產品的生產工具，不是待售標的。\n【記憶點】會結果的樹是設備，結出來的果才可能是生物資產或存貨。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-031","商業各項原始憑證及記帳憑證，其保存期限之起算日為：",31,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-032","台中公司與蔡記帳士簽訂委任書，委託蔡記帳士為台中公司記帳及報稅，蔡記帳士未經台中公司許可，洩漏業務上之秘密，就該事件下列何者敘述正確？",32,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-033","請問下列何者不符綜合損益表中收益的定義：",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-030",114,"下列何者非不得充任記帳士之原因？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-030",113,"依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-030",112,"記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-030",111,"記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-030",110,"依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",false,1786689134676]