[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-014":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-014","book-109-1-bookkeeping-law-014",109,1,14,"商業會計法對於支出效益之敘述，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"支出之效益及於以後各期者，列為資產","支出之效益僅及於當期者，列為費用","支出無效益者，列為損失","數額較為鉅大之損失不宜全部由本期分擔者，得分期認列","D",null,"本題考點：《商業會計法》第 48 條就支出效益所定的二分法——效益及於以後各期者列資產，僅及於當期或無效益者列費用或損失。\n【正解理由】《商業會計法》第 48 條規定「支出之效益及於以後各期者，列為資產。其效益僅及於當期或無效益者，列為費用或損失」。該條的判斷要件只有效益的期間歸屬，歸屬結果也只有資產、費用、損失三種，並無依金額大小而分期分擔損失的規定，選項 D 所述之處理方式不在該條文字之內，故選 D。\n【逐項排除】\n(A) 支出之效益及於以後各期者列為資產：與《商業會計法》第 48 條前段逐字相符。\n(B) 支出之效益僅及於當期者列為費用：《商業會計法》第 48 條後段就效益僅及於當期者定為費用或損失，本項與之相符。\n(C) 支出無效益者列為損失：《商業會計法》第 48 條後段把「無效益」與「僅及於當期」並列，同歸費用或損失，本項與之相符。\n(D) 數額較為鉅大之損失不宜全部由本期分擔者得分期認列：《商業會計法》第 48 條並無以金額大小決定分期分擔的規定；同法第 28-2 條亦將費損界定為報導期間經濟效益之減少，未設分期分擔機制。\n【記憶點】效益跨期成資產，只在當期或沒效益成費用或損失；《商業會計法》第 48 條沒有第四條路。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-016","會計年度採曆年制之商業，其決算最晚須於次年的何時完成？",16,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-017","依商業會計法規定，營業收入認列之方式，下列何者正確？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-014",114,"依照商業會計法第 42 條之規定，受贈資產按公允價值入帳，並視其性質以不同項目記錄。假設位於屏東科技園區之某蘭花生技公司大幅受關稅影響，農業部將給予該公司營運困難的紓困補助，該補助屬於無附加條件的政府補助，則要以下列何種會計項目入帳？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-014",113,"甲君兩年前以 500 萬元購入土地一筆，今以該土地入股 A 公司，該筆土地目前公告現值 400 萬元，公允價值 800 萬元、淨變現價值 720 萬元，試問 A 公司資產負債表上該筆土地帳列金額？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-014",112,"書面之行政處分，符合一定情形者，得不記明理由，下列何者不包括在內？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-014",111,"對於商業欲變更會計年度，應否呈請主管機關同意之規定，商業會計法與所得稅法之規定是否相同？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-014",110,"有關商業主辦會計人員之任免、委託記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",false,1786689134012]