[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-010":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-010","book-111-1-bookkeeping-law-010",111,1,10,"下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"商業有支付員工退休金之義務者，得於員工在職期間依法提列退休金準備，認列為當期費用","當期銷貨成本應與所獲得之當期銷貨收入相配合","商業若發生損失時，可列為遞延損失，逐年攤銷為費用","申報營利事業所得稅時，各項所得依稅法規定所作的調整應入帳","B",null,"本題考點：收入與成本的同期配合、退休金提列的強制性、損失不得遞延，以及稅務調整與帳面紀錄的關係。\n【正解理由】依《商業會計法》第 58 條，商業在同一會計年度內所發生之全部收益，減除同期之全部成本、費用及損失後之差額，為本期綜合損益總額；同法第 10 條並定會計基礎採用權責發生制，收益於確定應收時、費用於確定應付時即行入帳，決算時收益及費用並按其應歸屬年度作調整分錄。當期銷貨成本與當期銷貨收入歸屬同一期間而相互配合，正是這兩條共同呈現的結果，故選 B。\n【逐項排除】\n(A) 依《商業會計法》第 61 條，商業有支付員工退休金之義務者，應於員工在職期間依法提列，並認列為當期費用，條文用的是「應」，選項寫成「得」，把強制規定改寫成任意規定。\n(B) 當期銷貨成本與當期銷貨收入相配合，與《商業會計法》第 58 條「同一會計年度內所發生之全部收益，減除同期之全部成本、費用及損失」的算式一致，為正解。\n(C) 依《商業會計法》第 48 條，支出之效益及於以後各期者才列為資產，效益僅及於當期或無效益者列為費用或損失；損失並無及於以後各期的效益，不能列為遞延損失逐年攤銷。\n(D) 依《商業會計法》第 62 條，申報營利事業所得稅時，各項所得計算依稅法規定所作調整，應不影響帳面紀錄，選項所述與該條的方向相反。\n【記憶點】收入成本同期配合，退休金是「應」提列，損失不得遞延，稅上調整不入帳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-008","有關「會計帳簿」之敘述，下列何者正確？",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-012","依商業會計處理準則第 18 條規定，下列何者應列為「不動產、廠房及設備」項下？①為賺取資本增值所持有之不動產 ②用於生產之機器設備 ③生產性植物 ④供管理目的所持有之建築物 ⑤供運輸使用之車輛",12,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-013","有關資產重估價之規定，下列敘述何者正確？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-010",113,"依商業會計法之規定，下列有關會計帳簿之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-010",112,"為維持記帳士專業能力及服務之效果與品質，張記帳士投資自己至某大學會計研究所進修，並依照法令及財政部發布之其他攸關資料提供記帳士服務，此行為符合記帳士職業倫理道德規範中何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-110-1-bookkeeping-law-010",110,"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",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-010",109,"商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-010",108,"甲君於民國 108 年 8 月 15 日在南投縣獨資設立南投商行營業，登記資本額新臺幣四萬元，下列何者敘述正確？",false,1786689133006]