[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-020":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-020","book-109-1-bookkeeping-law-020",109,1,20,"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？",{"A":17,"B":18,"C":19,"D":20},"決算辦理完成日至股東常會決議日","資產負債表日至停止過戶日","資產負債表日至財務報表通過日","決算辦理完成日至董事會決議日","C",null,"本題考點：《商業會計處理準則》第 44 條期後事項的期間起訖，起點為資產負債表日，終點為財務報表通過日。\n【正解理由】《商業會計處理準則》第 44 條規定「對於資產負債表日至財務報表通過日間所發生之下列期後事項，應予揭露」，並列舉資本結構之變動、鉅額長短期債款之舉借、生產能量之重大變動、重大災害損失、重要訴訟案件之進行或終結等共十二款。期間的兩個端點由該條文字直接界定，故選 C。\n【逐項排除】\n(A) 決算辦理完成日至股東常會決議日：兩端均非《商業會計處理準則》第 44 條所定之時點；決算辦理期限規定於《商業會計法》第 65 條，與期後事項之期間無涉。\n(B) 資產負債表日至停止過戶日：起點雖為資產負債表日，終點卻錯置；停止股票過戶日是《公司法》第 172-1 條第二項所定股東提案受理作業的時程基準，並非《商業會計處理準則》第 44 條之終點。\n(C) 資產負債表日至財務報表通過日：與《商業會計處理準則》第 44 條的文字相符。\n(D) 決算辦理完成日至董事會決議日：兩端皆非《商業會計處理準則》第 44 條所定之時點，董事會決議日亦未見於該條。\n【記憶點】期後事項一頭一尾：資產負債表日開始，財務報表通過日結束。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-021","依商業會計處理準則規定，下列有關記帳憑證保管之敘述，何者正確？①應至少保存 5 年 ②保管期限屆滿經會計經理核准後得予銷毀 ③需由經辦會計人員簽章 ④裝訂時記帳憑證應附於原始憑證之後作為附件 ⑤應製作目錄備查",21,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-022","依商業會計處理準則規定，商業資產負債表權益項目之內容，下列敘述何者錯誤？",22,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-023","依商業會計處理準則第 24 條規定，商業應於資產負債表日對於非流動資產項目評估是否有減損之跡象，下列何者屬於應評估減損之會計項目？①採用權益法之投資 ②生物資產 ③投資性不動產 ④無形資產 ⑤礦產資源 ⑥持有至到期日金融資產",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-020",114,"下列為臺南公司 114 年度兩個庫藏股票之交易事件。第一，因部分股東反對公司將南部廠房出租予他公司，經雙方協議，以每股$11 買回異議股東持有的股份 10,000 股。第二，公司為培植優秀員工，以每股$15 買回 20,000 股，備供轉讓予員工。試問依照商業會計處理準則要如何處理上述庫藏股之交易事件？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-020",113,"下列有關商業登記之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-020",112,"為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-020",111,"有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-020",110,"依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",false,1786689134068]