[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-034":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-034","book-108-1-bookkeeping-law-034",108,1,34,"商業之財務報表，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"財務報表上之會計項目應依財務會計準則之規定，作適當之分類及歸併，不得任意調整","財務報表之編製，不論定期或不定期均應以會計年度為之","年度財務報表之格式，除新成立商業外，應採二年度對照方式","年度財務報表之格式，除非公開發行公司外，應採二年度對照方式","C",null,"本題考點：商業會計法對財務報表分類歸併、編製期間與年度報表格式的三個相鄰條文。\n【正解理由】依《商業會計法》第 32 條，「年度財務報表之格式，除新成立之商業外，應採二年度對照方式，以當年度及上年度之金額併列表達」。除外對象只有新成立之商業，其餘商業一律要把當年度與上年度金額並列，C 與條文逐字相符，故選 C。\n【逐項排除】\n(A) 《商業會計法》第 31 條的用語是「財務報表上之會計項目，得視事實需要，或依法律規定，作適當之分類及歸併」，並非「不得任意調整」；該條真正的拘束在於前後期之會計項目分類必須一致，上期分類與本期不一致時應重新予以分類並附註說明。\n(B) 《商業會計法》第 30 條為「財務報表之編製，依會計年度為之。但另編之各種定期及不定期報表，不在此限」，定期與不定期報表正是但書排除的對象，本項把但書吃掉了。\n(C) 與《商業會計法》第 32 條所定二年度對照方式及其除外對象完全一致，為正確選項。\n(D) 《商業會計法》第 32 條的除外對象是「新成立之商業」，不是「非公開發行公司」，本項把主體條件換掉了。\n【記憶點】二年度對照只放過新成立的商業，其他人都得把上年度金額一起攤開來比。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-037","公法上之請求權，於請求權人為甲行政機關，無法律另有規定，至 107 年 12 月 31 日止已經過 4 年，甲行政機關於 108 年 7 月 1 日作成為實現該權利之 A 行政處分，如 A 行政處分①被撤銷或廢止或其他事由而溯及既往失效時、②不得訴請撤銷或因其他原因失其效力後，則該請求權至何時時效完成而消滅？",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-034",114,"依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-034",113,"依現行商業會計法規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-034",112,"下列有關損益計算之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-034",111,"商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-034",110,"若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",false,1786689134711]