[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-017":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-017","book-109-1-bookkeeping-law-017",109,1,17,"依商業會計法規定，營業收入認列之方式，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"採用現金收付制之商業，於交付商品時認列","勞務收入依其性質分段提供者應用成本回收法認列","採權責發生制之商業，於交付貨品或提供勞務完畢之時認列","分期付款銷貨收入應視其性質按毛利百分比攤算入帳","C",null,"本題考點：《商業會計法》第 59 條營業收入的認列時點，以及分期付款銷貨、分段提供勞務兩種例外的語氣。\n【正解理由】《商業會計法》第 59 條第一項規定「營業收入應於交易完成時認列」，同條第二項界定「前項所稱交易完成時，在採用現金收付制之商業，指現金收付之時而言；採用權責發生制之商業，指交付貨品或提供勞務完畢之時而言」。選項 C 與該條第二項後段的文字相符，故選 C。\n【逐項排除】\n(A) 採現金收付制之商業於交付商品時認列：《商業會計法》第 59 條第二項就現金收付制定為現金收付之時，交付商品之時是權責發生制的判準，本項把兩制對調。\n(B) 勞務收入分段提供者應用成本回收法認列：《商業會計法》第 59 條第一項就依其性質分段提供之勞務收入規定「得分段認列」，既未指定成本回收法，也不是強制。\n(C) 採權責發生制之商業於交付貨品或提供勞務完畢之時認列：與《商業會計法》第 59 條第二項相符。\n(D) 分期付款銷貨收入應視其性質按毛利百分比攤算入帳：《商業會計法》第 59 條第一項的用語是「得視其性質按毛利百分比攤算入帳」，屬選擇而非義務，本項把「得」寫成「應」。\n【記憶點】現金制看錢的收付，權責制看貨品交付或勞務完成；分期付款與分段勞務都是「得」不是「應」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-018","依商業會計處理準則規定，下列何項非屬權益項目？",18,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-019","已支付所得稅金額超過本期及前期應付金額之部分，稱為：",19,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-020","依商業會計處理準則第 44 條規定，商業發生於那一段期間之重大事項為期後事項？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-017",114,"依據商業會計法第 23 條之規定，商業必須設置之會計帳簿為何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-017",113,"商業會計法中，對於營業收入之認列，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-017",112,"依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-017",111,"下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-017",110,"臺中公司發行甲、乙兩種公司債，甲公司債採溢價發行，乙公司債採折價發行，並按有效利息法攤銷溢折價，下列敘述何者正確？",false,1786689134036]