[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-033":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-033","book-108-1-bookkeeping-law-033",108,1,33,"請問下列何者不符綜合損益表中收益的定義：",{"A":17,"B":18,"C":19,"D":20},"出售資產利益","減損迴轉利益","出售庫藏股股票利益","金融資產評價利益","C",null,"本題考點：綜合損益表中「收益」的法定定義，以及庫藏股票交易屬於與業主之間的權益交易。\n【正解理由】依《商業會計法》第 28 條之 2 第一款，收益「指報導期間經濟效益之增加，以資產流入、增值或負債減少等方式增加權益。但不含業主投資而增加之權益」。庫藏股票依《商業會計處理準則》第 31 條「指公司收回已發行股票，尚未再出售或註銷者，應按成本法處理，列為權益之減項」，公司再出售自家股票所生之差額，來源是與自己股東間的股權往來，落在前開但書所排除的業主投資範圍，不符收益定義，故選 C。\n【逐項排除】\n(A) 出售資產利益：《商業會計處理準則》第 36 條把處分不動產、廠房及設備損益與處分投資損益列為營業外收益及費損，屬綜合損益表的收益。\n(B) 減損迴轉利益：《商業會計處理準則》第 36 條明列「減損損失及減損迴轉利益」；同準則第 24 條第二項並定明迴轉金額應認列至當期利益，屬收益。\n(C) 出售庫藏股股票利益：交易對象是自己的股東，所增加的權益屬業主投入，被《商業會計法》第 28 條之 2 第一款但書排除在收益之外，為本題所指不符定義者。\n(D) 金融資產評價利益：《商業會計處理準則》第 36 條列有「透過損益按公允價值衡量之金融資產（負債）淨損益」，評價利得經當期損益表達，屬收益。\n【記憶點】跟外人交易才生收益，跟自己股東買賣自家股票只會動到權益。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-034","商業之財務報表，下列敘述何者正確？",34,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-035","未記明理由之書面行政處分，且非屬行政程序法第 111 條之無效者，依行政程序法規定，下列何者敘述錯誤？",35,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-030","生產性植物應分類為下列何者？",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-036","依行政程序法第 103 條規定，行政機關得不給予處分相對人陳述意見之機會，不包括下列何種情形？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-033",114,"A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-033",113,"商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-033",112,"下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-033",111,"關於公司登記，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-033",110,"下列何種情形，行政機關應給予處分相對人陳述意見之機會？",false,1786689134700]