[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-029":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-029","book-109-1-bookkeeping-law-029",109,1,29,"依商業會計法規定，有關營業收入認列之時點，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"營業收入應於交易完成時認列","勞務收入依其性質分段提供者仍應一次認列","分期付款銷貨得視其性質按毛利百分比法攤算入帳","採用權責發生制之商業，指交付貨品或勞務完畢之時認列","B",null,"本題考點：《商業會計法》第 59 條營業收入的認列時點，以及分期付款銷貨與分段提供勞務兩項例外處理。\n【正解理由】依《商業會計法》第 59 條第一項，「營業收入應於交易完成時認列。分期付款銷貨收入得視其性質按毛利百分比攤算入帳；勞務收入依其性質分段提供者得分段認列」。條文對分段提供之勞務收入給的是得分段認列，本選項卻寫成仍應一次認列，與該項文字相反，敘述錯誤，故選 B。\n【逐項排除】\n(A) 正確。《商業會計法》第 59 條第一項前段明定營業收入應於交易完成時認列。\n(B) 錯誤，理由如上，分段提供之勞務收入依該項得分段認列。\n(C) 正確。《商業會計法》第 59 條第一項中段允許分期付款銷貨收入視其性質按毛利百分比攤算入帳。\n(D) 正確。《商業會計法》第 59 條第二項規定所稱交易完成時，在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。\n【記憶點】營業收入以交易完成時為原則，分期付款按毛利百分比攤算、分段勞務分段認列，兩個例外用的都是「得」而非「應」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-028","甲公司為有分支機構之商業，依商業會計法規定，商業負責人應於何時將公司之決算報表提請股東承認；其本、分支機構應如何辦理決算？",28,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-030","依商業會計法規定，商業具有控制能力或重大影響力之長期股權投資，應採用下列何種方法衡量？",30,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-031","依商業會計法及相關法規規定，關於原始憑證之敘述，下列何者錯誤？",31,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-032","依商業會計法規定，商業得免設普通序時帳簿之情形，下列敘述何者正確？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-029",114,"下列何者非記帳士在登錄區域內得執行之業務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-029",113,"依照商業會計法第 5 條規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-029",112,"商業負責人應於會計年度終了後多久內，將商業之決算報表提請商業出資人、合夥人或股東承認？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-029",111,"除有未結會計事項者外，商業會計法規定會計帳簿應於年度決算程序辦理終了後，至少保存幾年？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-029",110,"依商業會計處理準則規定，保留盈餘不包含下列那一項會計項目？",false,1786689134159]