[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-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-111-1-記帳相關法規概要-008","book-111-1-bookkeeping-law-008",111,1,8,"有關「會計帳簿」之敘述，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"總分類帳簿是所有商業必須設置之帳簿","日記簿是特種序時帳簿","商業更換新帳簿時，於舊帳簿空白首頁加蓋「空白作廢」戳記即可","會計帳簿所記載之財物帳戶，應載明保管人員姓名","A",null,"本題考點：會計帳簿的分類、必須設置的帳簿，以及更換帳簿與帳戶記載的細節規定。\n【正解理由】依《商業會計法》第 23 條，「商業必須設置之會計帳簿，為普通序時帳簿及總分類帳簿……但其會計制度健全，使用總分類帳會計項目日計表者，得免設普通序時帳簿」。該條但書的免設對象只有普通序時帳簿一種，總分類帳簿並無任何免設空間，因此總分類帳簿是所有商業都必須設置的帳簿，故選 A。\n【逐項排除】\n(A) 依《商業會計法》第 23 條，必設帳簿為普通序時帳簿與總分類帳簿，而但書所開的免設之門只通往普通序時帳簿，總分類帳簿一律要設，敘述正確，為正解。\n(B) 依《商業會計法》第 21 條第一款，日記簿或分錄簿是普通序時帳簿的例示；同條第二款所稱特種序時帳簿指現金簿、銷貨簿、進貨簿等，日記簿並不屬於特種序時帳簿。\n(C) 依《商業會計處理準則》第 11 條，更換新帳簿時應於舊帳簿空白頁上逐頁加蓋「空白作廢」戳記或截角作廢，並在空白首頁加填「以下空白作廢」字樣，只在首頁蓋一個戳記並不符合該條。\n(D) 依《商業會計法》第 26 條第二項，財物帳戶應載明其名稱、種類、價格、數量及其存置地點；載明真實姓名並在分戶帳內註明住所的，是同條第一項的人名帳戶。\n【記憶點】必設普通序時加總分類，能免設的只有普通序時；日記簿屬普通序時，財物帳戶記的是名稱、種類、價格、數量與存置地點。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-007","依商業會計處理準則第 24 條規定，下列那一種資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-009","依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",9,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-006","依商業會計法規定，有關公司組織之主辦會計人員任免規定，下列敘述何者正確？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-010","下列敘述何者正確？",10,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-005","下列涉及現金之交易，何者違反商業會計法第 9 條有關商業之支出，達一定金額者，應使用之支付工具或方法之規定？①甲公司購買機器設備開立 350 萬元支票給賣方 ②乙銀行將其核准之貸款金額 200 萬元存入客戶帳戶 ③丙公司以現金 150 萬元支付購買辦公室之頭期款 ④丁公司出售汽車而自某君收到 110 萬元現金 ⑤戊公司以活期存款取款條自銀行提領 105 萬元現金支付廠商貨款",5,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-011","下列何項敘述，違反商業會計法之規定？",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-110-1-bookkeeping-law-008",110,"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？",{"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,1786689132989]