[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-032":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-032","book-110-1-bookkeeping-law-032",110,1,32,"下列何者不是營業報告書的內容？",{"A":17,"B":18,"C":19,"D":20},"研究發展狀況","營業收支預算執行情形","營業計畫實施成果","營業狀況差異分析","D",null,"本題考點：《商業會計法》第 66 條第二項所列營業報告書的法定內容項目，屬決算報表編製範圍的細節考點。\n【正解理由】依《商業會計法》第 66 條第一項，商業每屆決算應編製營業報告書與財務報表兩種報表；同法第 66 條第二項並明定「營業報告書之內容，包括經營方針、實施概況、營業計畫實施成果、營業收支預算執行情形、獲利能力分析、研究發展狀況等；其項目格式，由商業視實際需要訂定之」。該項逐一列舉的六個項目中並無「營業狀況差異分析」，故選 D。\n【逐項排除】\n(A) 研究發展狀況為《商業會計法》第 66 條第二項明列的項目，屬營業報告書應涵蓋的內容。\n(B) 營業收支預算執行情形同為《商業會計法》第 66 條第二項明列的項目，呈現的是預算數與實際執行數的對照。\n(C) 營業計畫實施成果亦為《商業會計法》第 66 條第二項明列的項目，用以說明年度營業計畫的達成情形。\n(D) 營業狀況差異分析未見於《商業會計法》第 66 條第二項所列各項目之中，商業並不因該項而負編製此一分析的義務，為四者中唯一不屬營業報告書內容者。\n【記憶點】營業報告書記六樣：方針、概況、計畫成果、預算執行、獲利能力、研究發展，沒有「差異分析」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-031","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？",31,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-033","下列何種情形，行政機關應給予處分相對人陳述意見之機會？",33,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-030","依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-034","若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",34,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-029","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？",29,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-035","下列何者非屬行政處分無效之原因？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-032",114,"記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於多久前通知委任人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-032",113,"下列何者不是財務報表必要之附註事項？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-032",112,"下列有關應收帳款及應收票據之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-032",111,"關於公司登記效力之敘述，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-032",109,"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？",false,1786689133691]