[{"data":1,"prerenderedAt":73},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-031":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":27,"sameNumber":52,"hasEssay":72},"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":23,"explanation":24,"freq":25,"indexable":26},"book-109-1-記帳相關法規概要-031","book-109-1-bookkeeping-law-031",109,1,31,"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？",{"A":17,"B":18,"C":19,"D":20},"原始憑證為證明處理會計事項人員之責任，而為記帳所根據之憑證","原始憑證係自其商業本身以外之人所取得者，稱為外來憑證","商業外來憑證及對外憑證，應由開具人簽名或蓋章","員工薪資扣繳憑單及買賣契約書均屬於原始憑證之範圍","A",null,114,"本題考點：《商業會計法》對會計憑證的二分法——原始憑證與記帳憑證的定義區辨，以及原始憑證的種類與簽章規定。\n【正解理由】依《商業會計法》第 15 條，商業會計憑證分為二類：原始憑證是「證明會計事項之經過，而為造具記帳憑證所根據之憑證」；記帳憑證則是「證明處理會計事項人員之責任，而為記帳所根據之憑證」。選項(A)把記帳憑證的定義安在原始憑證頭上，兩個定義正好互換，敘述錯誤；本題要選錯誤者，故選 A。\n【逐項排除】\n(A)「證明處理會計事項人員之責任，而為記帳所根據之憑證」是《商業會計法》第 15 條第二款對「記帳憑證」的定義；原始憑證的定義則是證明會計事項之經過、為造具記帳憑證所根據之憑證。定義張冠李戴，敘述錯誤，為本題應選之選項。\n(B)《商業會計法》第 16 條第一款明定，外來憑證「係自其商業本身以外之人所取得者」，與選項文字一致，敘述正確。\n(C)《商業會計處理準則》第 5 條明定，外來憑證及對外憑證應記載憑證名稱、日期、交易雙方名稱及地址或統一編號、交易內容及金額，並由開具人簽名或蓋章，敘述正確。\n(D)員工薪資扣繳憑單是商業給與其本身以外之人的對外憑證，買賣契約書則視取得或給與情形屬外來憑證或對外憑證，兩者都是證明會計事項經過的原始憑證，敘述正確。\n【記憶點】原始憑證證「事項經過」，記帳憑證證「人員責任」——把兩者對調就是錯。",2,true,[28,32,36,40,44,48],{"webId":29,"stem":30,"number":31,"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":33,"stem":34,"number":35,"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,{"webId":37,"stem":38,"number":39,"year":12,"session":13},"book-109-1-bookkeeping-law-029","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？",29,{"webId":41,"stem":42,"number":43,"year":12,"session":13},"book-109-1-bookkeeping-law-033","甲企業社設立於臺南市，登記資本額為新臺幣 6 萬元，會計事務擬委由記帳士代為處理，依商業會計法規定，其商業會計事務之管理機關，下列何者正確？",33,{"webId":45,"stem":46,"number":47,"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":49,"stem":50,"number":51,"year":12,"session":13},"book-109-1-bookkeeping-law-034","依商業會計處理準則規定，下列何者應列為綜合損益表之本期其他綜合損益項目？",34,[53,56,60,64,68],{"webId":54,"year":23,"stem":55,"number":14},"book-114-1-bookkeeping-law-031","A 在民國 111 年 1 月 24 日調離財政部臺北國稅局松山分局，就任新北市稅捐處新店分處，並於民國 112 年 6 月 30 日調離新北市稅捐處新店分處，就任財政部中區國稅局臺中分局，最後在 114 年 9 月 30 日辭職自行開業記帳士事務所，請問 A 不得在何縣市執業？",{"webId":57,"year":58,"stem":59,"number":14},"book-113-1-bookkeeping-law-031",113,"依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",{"webId":61,"year":62,"stem":63,"number":14},"book-112-1-bookkeeping-law-031",112,"下列何者不是商業會計法所稱之主管機關？",{"webId":65,"year":66,"stem":67,"number":14},"book-111-1-bookkeeping-law-031",111,"記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",{"webId":69,"year":70,"stem":71,"number":14},"book-110-1-bookkeeping-law-031",110,"有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",false,1786689134178]