[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-012":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-012","book-109-1-bookkeeping-law-012",109,1,12,"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？",{"A":17,"B":18,"C":19,"D":20},"應就殘值繼續提列折舊","得就殘值繼續提列折舊","應就公允價值繼續提列折舊","得就淨變現價值繼續提列折舊","B",null,"本題考點：《商業會計法》第 46 條的折舊規定，特別是耐用年限屆滿後仍可繼續使用之資產，其續提折舊的語氣與計算基礎。\n【正解理由】《商業會計法》第 46 條第四項規定「資產耐用年限屆滿，仍可繼續使用者，得就殘值繼續提列折舊」。條文用的是「得」，屬商業之選擇而非強制義務；續提的基礎則明定為殘值，不是公允價值或淨變現價值，故選 B。\n【逐項排除】\n(A) 應就殘值繼續提列折舊：計算基礎正確，但《商業會計法》第 46 條第四項用「得」不用「應」，把選擇權寫成義務即與條文不符。\n(B) 得就殘值繼續提列折舊：與《商業會計法》第 46 條第四項的文字及語氣完全相符。\n(C) 應就公允價值繼續提列折舊：語氣與基礎兩處皆誤。《商業會計法》第 46 條第三項規定計算折舊時應預估殘值，續提所依據者為殘值；公允價值是同法第 41-2 條所列之衡量基礎，並非此處折舊之計算基礎。\n(D) 得就淨變現價值繼續提列折舊：語氣雖與《商業會計法》第 46 條第四項相符，計算基礎卻誤植為淨變現價值；淨變現價值在同法係第 43 條存貨衡量所用之標準。\n【記憶點】年限到了還能用，是「得」就「殘值」續提，不是「應」，也不看公允價值。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-010","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？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-014","商業會計法對於支出效益之敘述，下列何者錯誤？",14,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-015","依商業會計法之規定，應於決算報表上簽名或蓋章之人，並無不法或不正當行為時，於該決算報表獲得承認後可解除對於該年度會計上之責任者，為：①代表商業之負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-012",113,"下列有關資產重估價之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-012",112,"下列有關記帳士之行為準則中，何者符合「適任」？①應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ②避免接受任何可能損害或被視為損害其專業判斷之特殊利益 ③應持續進修以維持記帳士專業能力及服務之效果與品質 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-012",111,"依商業會計處理準則第 18 條規定，下列何者應列為「不動產、廠房及設備」項下？①為賺取資本增值所持有之不動產 ②用於生產之機器設備 ③生產性植物 ④供管理目的所持有之建築物 ⑤供運輸使用之車輛",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-012",110,"甲股份有限公司之商業會計事務委任張記帳士處理，因故未編製 109 會計年度決算報表，依商業會計法規定，與此事務有關之下列何者，應處新臺幣 3 萬元以上 15 萬元以下罰鍰：①董事長 ②董事 ③監察人 ④總經理 ⑤張記帳士 ⑥經辦會計 ⑦會計長",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-012",108,"台中公司之負責人違反商業會計法第 9 條規定，以現金 120 萬元購置原料一批，依同法第 78 條規定，應依下列那一項處罰？",false,1786689133993]