[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-023":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-023","book-109-1-bookkeeping-law-023",109,1,23,"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",{"A":17,"B":18,"C":19,"D":20},"①②⑤⑥","①③④⑥","②③④⑥","①②④⑤","B",null,"本題考點：《商業會計處理準則》第 24 條所列「應於資產負債表日評估有無減損跡象」的項目清單，屬逐款比對的列舉題。\n【正解理由】依《商業會計處理準則》第 24 條第一項，商業應於資產負債表日對於「備供出售金融資產、以成本衡量之金融資產、無活絡市場之債務工具投資、持有至到期日金融資產、採用權益法之投資、不動產、廠房及設備、投資性不動產與無形資產」等項目評估是否有減損之跡象；若資產之帳面金額大於可回收金額時，應認列減損損失。題列六項中，①採用權益法之投資、③投資性不動產、④無形資產、⑥持有至到期日金融資產四者均列名於該條，②生物資產與⑤礦產資源則未列入，故選 B。\n【逐項排除】\n(A) 錯誤。誤含②生物資產與⑤礦產資源，二者均不在《商業會計處理準則》第 24 條第一項的清單內。\n(B) 正確。①③④⑥ 四項逐一對應《商業會計處理準則》第 24 條第一項所列項目。\n(C) 錯誤。誤含②生物資產，且漏列該條清單中的①採用權益法之投資。\n(D) 錯誤。誤含②生物資產與⑤礦產資源，且漏列③投資性不動產與⑥持有至到期日金融資產。\n【記憶點】生物資產與礦產資源各有自己的衡量條文，不進第 24 條的減損評估清單。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-026","依商業會計法及相關法規規定，關於記帳憑證之敘述，下列何者錯誤？",26,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-023",114,"依照商業會計處理準則第 26 條之規定，下列那些是正確之長期借款敘述？①應以攤銷後成本衡量 ②應揭露其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款；其以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額 ③向業主、員工及關係人借入之長期款項，應彙總揭露 ④指到期日在 1 年以上之借款",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-023",113,"①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-023",112,"公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-023",111,"關於記帳士執行業務，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-023",110,"依商業會計處理準則第 9 條規定，會計帳簿之記載方式，下列敘述何者正確？",false,1786689134099]