[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-024":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-024","book-109-1-bookkeeping-law-024",109,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"指用於商品、農業產品或勞務之生產或提供之不動產、廠房及設備","指出租予他人或供管理目的而持有之不動產、廠房及設備","指為賺取租金而由所有者所持有之不動產","預期使用期間超過 1 年之有形資產，會計項目包括生產性植物在內","C",null,"本題考點：《商業會計處理準則》第 18 條不動產、廠房及設備的定義要件，與同準則第 17 條投資性不動產的分界。\n【正解理由】依《商業會計處理準則》第 18 條第一項，不動產、廠房及設備「指用於商品、農業產品或勞務之生產或提供、出租予他人或供管理目的而持有，且預期使用期間超過一年之有形資產，包括土地、建築物、機器設備、運輸設備、辦公設備及生產性植物等會計項目」。至於為賺取租金而由所有者持有之不動產，《商業會計處理準則》第 17 條第一項另定其為投資性不動產，是資產負債表上獨立的會計項目，以之描述不動產、廠房及設備即屬敘述錯誤，故選 C。\n【逐項排除】\n(A) 正確。用於商品、農業產品或勞務之生產或提供，是《商業會計處理準則》第 18 條第一項所列持有目的之一。\n(B) 正確。出租予他人或供管理目的而持有，同樣列在《商業會計處理準則》第 18 條第一項的持有目的中。\n(C) 錯誤。該敘述屬《商業會計處理準則》第 17 條投資性不動產的定義，該條界定為為賺取租金或資本增值或兩者兼具而持有之不動產。\n(D) 正確。《商業會計處理準則》第 18 條第一項要求預期使用期間超過一年，且列舉之會計項目包含生產性植物。\n【記憶點】自用或出租營運資產進不動產、廠房及設備；純為賺租金或增值而持有的不動產進投資性不動產。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-027","甲記帳士受 B 公司委任，處理會計事務及稅務申報事宜，涉以虛開之不實發票，填製 B 公司之會計憑證並登入帳簿，依商業會計法規定，甲記帳士應受何項處罰？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-024",114,"下列關於商業會計法及商業會計處理準則之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-024",113,"依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-024",112,"下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-024",111,"關於記帳士登錄，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-024",110,"彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",false,1786689134107]