[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-022":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-022","book-109-1-bookkeeping-law-022",109,1,22,"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？",{"A":17,"B":18,"C":19,"D":20},"資本公積，指公司因股本交易所產生之權益，應按其性質分別列示","符合負債性質之特別股不可認列為資本項目","盈餘分配或虧損彌補應俟股東同意或股東會同意後方可列帳","法定盈餘公積指依法令或盈餘分派之議案，自盈餘中指撥之公積，以限制股息及紅利之分派者","D",null,"本題考點：《商業會計處理準則》第 29 條保留盈餘項下法定盈餘公積與特別盈餘公積的定義分辨，並旁及同準則第 27 條、第 28 條的權益項目內涵。\n【正解理由】依《商業會計處理準則》第 29 條第一項第一款，法定盈餘公積「指依公司法或其他相關法律規定，自盈餘中指撥之公積」；同條第一項第二款則規定特別盈餘公積「指依法令或盈餘分派之議案，自盈餘中指撥之公積，以限制股息及紅利之分派者」。本選項的文字逐字落在第二款，描述的是特別盈餘公積而非法定盈餘公積，敘述錯誤，故選 D。\n【逐項排除】\n(A) 正確。《商業會計處理準則》第 28 條規定資本公積指公司因股本交易所產生之權益，並明定所列資本公積應按其性質分別列示。\n(B) 正確。《商業會計處理準則》第 27 條界定資本（或股本）為業主對商業投入之資本額並向主管機關登記者，但書明文不包括符合負債性質之特別股。\n(C) 正確。《商業會計處理準則》第 29 條第二項要求盈餘分配（或虧損彌補）應俟股東同意或股東會決議後方可列帳，僅有議案者則於當期財務報表附註中註明。\n(D) 錯誤。其內容是特別盈餘公積的定義，與法定盈餘公積在指撥依據與指撥目的上均不相同。\n【記憶點】法定看法律強制、特別看議案指撥，出現「以限制股息及紅利之分派者」的就是特別盈餘公積。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-024","依商業會計處理準則規定，關於不動產、廠房及設備之衡量，下列敘述何者錯誤？",24,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-025","依商業會計處理準則規定，關於應收票據之處理，下列敘述何者正確？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-022",114,"依照商業會計處理準則第 24 條之規定，假設甲公司因為資產重估，目前帳上有未實現重估增值 $100,000。然而後續因減損測試，必須要調整之減損損失為$120,000，則相關之會計處理何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-022",113,"下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 ③交通部氣象署提供氣候的相關資訊及氣象報導 ④政府役政機關對役男兵役體位之判定 ⑤國稅局對漏開發票之營業人科處罰鍰",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-022",112,"某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-022",111,"甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-022",110,"依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",false,1786689134093]