[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-010":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-109-1-記帳相關法規概要-010","book-109-1-bookkeeping-law-010",109,1,10,"商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",{"A":17,"B":18,"C":19,"D":20},"按所得稅會計處理方式，另作分錄記載","平時依一般公認會計原則入帳，報稅時再依稅法規定作帳外調整，不影響帳面紀錄","究應採一般公認會計原則或稅法規定處理，依個案商請主管稽徵機關輔導","以上皆可，只要前後期一致","B",null,"本題考點：《商業會計法》第 62 條對營利事業所得稅申報所作調整與帳面紀錄之間關係的規定。\n【正解理由】《商業會計法》第 62 條規定「申報營利事業所得稅時，各項所得計算依稅法規定所作調整，應不影響帳面紀錄」。帳簿依會計法令與一般公認會計原則記載，稅法與會計處理不一致之處，於申報時在帳外完成調整，帳面紀錄本身維持原狀，故選 B。\n【逐項排除】\n(A) 為稅務差異另作分錄記載，等於讓稅法調整進入帳簿，與《商業會計法》第 62 條所定應不影響帳面紀錄的要求正面衝突。\n(B) 平時依一般公認會計原則入帳，報稅時再依稅法規定作帳外調整而不動帳面紀錄，正是《商業會計法》第 62 條所定的處理方式。\n(C) 逐案商請稽徵機關決定究應採一般公認會計原則或稅法規定，等於把《商業會計法》第 62 條已定明的處理方式交由個案認定，該條並無此種商請輔導的機制。\n(D) 前後期一致的要求出自《商業會計法》第 56 條，指會計事項之入帳基礎及處理方法應前後一貫，有正當理由必須變更者應在財務報表中說明其理由、變更情形及影響；此一貫性要求不能取代《商業會計法》第 62 條對帳外調整的規定。\n【記憶點】稅是稅、帳是帳，調整只調表不調帳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-009","依商業會計處理準則規定，下列何項資產不需於資產負債表日進行減損測試？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-011","商業在合併、分割、收購、解散、終止或轉讓時，下列何者不屬於商業會計法認可之資產計價方式？",11,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-008","依記帳士法及相關法規規定，有關記帳及報稅代理人之執行業務，下列敘述何者錯誤？",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-012","耐用年限屆滿仍可繼續供營業上使用之資產，有關折舊之提列，在商業會計法上有何規定？",12,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-007","依記帳士法第 25 條規定，各級記帳士公會應將公會章程等各款事項，申報下列何機關？",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-013","下列有關生產性植物之敘述，何者正確？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-010",113,"依商業會計法之規定，下列有關會計帳簿之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-010",112,"為維持記帳士專業能力及服務之效果與品質，張記帳士投資自己至某大學會計研究所進修，並依照法令及財政部發布之其他攸關資料提供記帳士服務，此行為符合記帳士職業倫理道德規範中何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-010",111,"下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-010",110,"依商業會計法規定，代表商業之負責人、經理人、主辦及經辦會計人員，會被處新臺幣 6 萬元以上 30 萬元以下罰鍰之項目有那些：①未依規定設置會計帳簿 ②違反商業會計法第 24 條規定，毀損會計帳簿頁數 ③未依規定期限保存會計帳簿、報表或憑證 ④未依規定如期辦理決算 ⑤未依規定簽名或蓋章",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-010",108,"甲君於民國 108 年 8 月 15 日在南投縣獨資設立南投商行營業，登記資本額新臺幣四萬元，下列何者敘述正確？",false,1786689133968]