[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-011":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-011","book-111-1-bookkeeping-law-011",111,1,11,"下列何項敘述，違反商業會計法之規定？",{"A":17,"B":18,"C":19,"D":20},"有分支機構之商業，於會計年度終了時，應將其本、分支機構之帳目，各自單獨辦理決算，以利績效考核","商業負責人應於會計年度終了後 6 個月內，將商業之決算報表提請承認","代表商業之負責人應將各項決算報表備置於本機構","商業之利害關係人，得因正當理由，聲請法院選派檢查員，檢查該商業之帳簿報表及憑證","A",null,"本題考點：《商業會計法》第八章決算及審核的四條基本規定，涵蓋分支機構決算的辦理方式、決算報表的承認期限、備置義務與利害關係人的檢查權。\n【正解理由】《商業會計法》第 67 條明定「有分支機構之商業，於會計年度終了時，應將其本、分支機構之帳目合併辦理決算」，法定作法是合併，不是本、分支機構各自單獨辦理。選項 A 把合併寫成各自單獨辦理，與該條文義正面牴觸，故選 A。\n【逐項排除】\n(A) 違反《商業會計法》第 67 條。該條要求本、分支機構帳目合併辦理決算，績效考核屬內部管理需要，不能取代法定的合併決算義務。\n(B) 與《商業會計法》第 68 條第一項相符。該項規定商業負責人應於會計年度終了後六個月內，將商業之決算報表提請商業出資人、合夥人或股東承認。\n(C) 與《商業會計法》第 69 條第一項相符。該項規定代表商業之負責人應將各項決算報表備置於本機構，利害關係人並得依同條第二項因正當理由請求查閱。\n(D) 與《商業會計法》第 70 條相符。該條規定商業之利害關係人，得因正當理由，聲請法院選派檢查員，檢查該商業之會計帳簿報表及憑證。\n【記憶點】分支機構的帳目一律「合併」辦理決算，看到各自單獨決算就是違法選項。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-010","下列敘述何者正確？",10,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-014","對於商業欲變更會計年度，應否呈請主管機關同意之規定，商業會計法與所得稅法之規定是否相同？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-011",114,"依據商業會計法及商業會計處理準則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-011",113,"依商業會計法之規定，資產之折舊方法有那些？①平均法 ②生產數量法 ③加權平均法 ④年數合計法 ⑤工作時間法",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-011",112,"下列有關記帳士職業倫理道德規範之敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-011",110,"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",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-011",109,"商業在合併、分割、收購、解散、終止或轉讓時，下列何者不屬於商業會計法認可之資產計價方式？",false,1786689133015]