[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-008":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-110-1-記帳相關法規概要-008","book-110-1-bookkeeping-law-008",110,1,8,"崇德公司 110 年 9 月以 200 萬元購進商品一批，另以 110 萬元售予個人王君一批商品，請問崇德公司該二商品交易之收支，依商業會計法第 9 條規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"支付貨款及收取銷售額皆不能使用現金","支付貨款及收取銷售額都必須採用核定的收支工具","支付貨款必須採用核定的支付工具，收取銷售額可收取現金","支付貨款可以現金支付，收取銷售額必須採用核定的支付工具","C",null,"本題考點：《商業會計法》第 9 條對「支出」達一定金額時的支付工具限制，以及該條並未規範收款。\n【正解理由】依《商業會計法》第 9 條第一項，商業之支出達一定金額者，應使用匯票、本票、支票、劃撥、電匯、轉帳或其他經主管機關核定之支付工具或方法，並載明受款人；同條第二項規定前項之一定金額，由中央主管機關公告之。條文的規範對象只有「支出」，收取銷售額並不在其列。崇德公司購進商品所支付的貨款屬支出，達公告金額即應使用核定的支付工具；售予王君所收取的銷售額則不受該條拘束，得收取現金，故選 C。\n【逐項排除】\n(A) 把收取銷售額也說成不能使用現金，逾越《商業會計法》第 9 條第一項僅規範支出的文義。\n(B) 「收支都必須採用核定的收支工具」同樣把收款納入《商業會計法》第 9 條，該條並未規範收款方式。\n(C) 支出面受《商業會計法》第 9 條第一項的支付工具限制，收款面不受該條拘束，兩段敘述都與條文相符。\n(D) 方向恰好顛倒，把限制放在收款、把寬鬆放在支出，與《商業會計法》第 9 條第一項的規範對象相反。\n【記憶點】《商業會計法》第 9 條只管錢出去，錢進來不歸它管；門檻金額由中央主管機關公告。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-007","日本 A 公司於臺中市設立分公司，其營業所用資金為新臺幣 5 千萬元，請問該分公司登記之受理機關與商業會計事務之管理機關為何？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-009","傳票上登載之會計項目，下列敘述何者正確？",9,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-006","公營事業會計事務之處理，應否適用商業會計法之敘述，下列何者正確？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-010","依商業會計法規定，代表商業之負責人、經理人、主辦及經辦會計人員，會被處新臺幣 6 萬元以上 30 萬元以下罰鍰之項目有那些：①未依規定設置會計帳簿 ②違反商業會計法第 24 條規定，毀損會計帳簿頁數 ③未依規定期限保存會計帳簿、報表或憑證 ④未依規定如期辦理決算 ⑤未依規定簽名或蓋章",10,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-005","吳記帳士於臺中市設立記帳士事務所，登錄執行業務區域為臺中市、彰化縣、苗栗縣、南投縣，有關於吳記帳士加入記帳士公會事宜，下列敘述何者正確？",5,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-011","依商業會計法第 26 條規定，「股東往來」性質之交易，關於商業帳簿的記載，下列敘述何者正確：①屬財產帳戶 ②屬人名帳戶 ③應載明股東真實姓名 ④應載明股東居所列於分戶帳 ⑤應載明股東住所列於分戶帳 ⑥應載明股東持股比例於分戶帳",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-008",113,"下列何者屬於對外會計事項？①倉庫失火未投保的存貨焚毀 ②銀行撥款先前申貸的款項入帳 ③繳納本期營業稅 ④提列折舊 ⑤發放現金股利 ⑥業主自商業提取商品自用",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-008",112,"張三 111 年 11 月記帳士考試及格，準備在高雄市左營區設立事務所執業，請問與其有關之相關機關，下列何者正確？①登錄執業機關為財政部高雄國稅局 ②記帳士證書由考選部核發 ③記帳士主管機關為高雄市政府 ④稅務部分業務事件主管機關為財政部 ⑤商業會計業務事件主管機關為經濟部商業司 ⑥記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，由記帳士懲戒委員會偵辦 ⑦商業登記業務事件主管機關為財政部",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-008",111,"有關「會計帳簿」之敘述，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-008",109,"依記帳士法及相關法規規定，有關記帳及報稅代理人之執行業務，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-008",108,"按記帳士法規定，記帳士接受委任後，因正當理由須終止契約，應於幾日前通知委任人？",false,1786689133462]