[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-025":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-025","book-110-1-bookkeeping-law-025",110,1,25,"依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",{"A":17,"B":18,"C":19,"D":20},"按現時公允價值評價入帳","附註揭露","可能性高時才予以入帳","無需入帳也無需揭露","B",null,"本題考點：《商業會計法》第 29 條第一項所列財務報表附註的法定揭露事項，其中第四款專指債權人對於特定資產之權利。\n【正解理由】依《商業會計法》第 29 條第一項，財務報表附註係指所列各款事項之揭露，該項第四款逐字為「債權人對於特定資產之權利」，屬強制揭露事項而非入帳事項；同法第 28 條第二項並規定各款報表應予必要之附註，並視為財務報表之一部分，故此類權利以附註方式表達，即為法定且必要的處理。故選 B。\n【逐項排除】\n(A) 衡量基礎的選擇見《商業會計法》第 41-2 條，商業應視實際情形選擇歷史成本、公允價值、淨變現價值或其他衡量基礎，該條並未要求把債權人對特定資產之權利按公允價值另行評價入帳。\n(B) 正確；完全對應《商業會計法》第 29 條第一項第四款的附註揭露，且依同法第 28 條第二項，附註視為財務報表之一部分。\n(C) 以可能性高低決定是否入帳，混入《商業會計法》第 41-1 條的認列條件；該條處理的是資產、負債、權益、收益及費損的認列，不是債權人對特定資產權利的表達方式。\n(D) 既不入帳也不揭露，直接違反《商業會計法》第 29 條第一項第四款的強制揭露規定。\n【記憶點】債權人對特定資產的權利，寫進附註而不寫進帳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-024","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？",24,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-026","依商業會計法規定，有關資產重估的會計處理，下列敘述何者錯誤？",26,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-023","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？",23,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-027","依商業會計處理準則規定，有關本期所得稅資產之敘述，下列何者正確？",27,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-022","依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",22,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-028","依商業會計處理準則規定，有關負債準備之敘述何者正確？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-025",114,"臺南公司 113 年度之決算報表已於 114 年 6 月 30 日提請股東承認，然而該公司也因為帳載不實於 114 年 7 月 20 日遭員工踢爆，並被某週刊大幅報導，未來也可能遭到國稅局補徵及處罰。試問臺南公司下列那些人員在 114 年 6 月 30 日提請股東承認後，對於 113 年度之會計責任可以解除？①商業負責人 ②經理人 ③主辦會計 ④經辦會計",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-025",113,"記帳士職業倫理道德規範中「記帳士」係指：",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-025",112,"股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-025",111,"財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-025",109,"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？",false,1786689133624]