[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-012":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-012","book-111-1-bookkeeping-law-012",111,1,12,"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",{"A":17,"B":18,"C":19,"D":20},"①②③④⑤","僅②④⑤","①②④⑤","②③④⑤","D",null,"本題考點：《商業會計處理準則》第 18 條「不動產、廠房及設備」的範圍界定，以及它與同準則第 17 條投資性不動產、第 20 條生物資產之間的分界。\n【正解理由】《商業會計處理準則》第 18 條第一項明定，不動產、廠房及設備「指用於商品、農業產品或勞務之生產或提供、出租予他人或供管理目的而持有，且預期使用期間超過一年之有形資產，包括土地、建築物、機器設備、運輸設備、辦公設備及生產性植物等會計項目」。②④⑤ 分別對應該項所列的機器設備、建築物與運輸設備，③生產性植物為該項末尾明文列舉的項目，①為賺取資本增值所持有之不動產則不在其內，故選 D。\n【逐項排除】\n(A) ①②③④⑤ 全收，錯在多收①。為賺取資本增值而持有之不動產，屬《商業會計處理準則》第 17 條所定的投資性不動產。\n(B) 僅②④⑤，錯在漏列③。生產性植物已由《商業會計處理準則》第 18 條第一項明文列入，同準則第 20 條但書並將生產性植物排除於生物資產之外。\n(C) ①②④⑤，同時犯了多收①與漏列③兩項錯誤，兩處都偏離《商業會計處理準則》第 18 條第一項。\n(D) ②③④⑤ 正確。四者分別落在生產使用、生產性植物、供管理目的持有與運輸使用，全部符合《商業會計處理準則》第 18 條第一項的持有目的與例示項目。\n【記憶點】持有目的決定科目：賺租金或賺增值歸投資性不動產，生產性植物歸不動產、廠房及設備。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-010","下列敘述何者正確？",10,{"webId":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-015","下列何種情況下，商業得不另製記帳憑證，而以原始憑證作為記帳憑證？①整理結算 ②會計事務較簡 ③結算後轉入帳目 ④原始憑證已符合記帳需要",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-012",113,"下列有關資產重估價之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-012",112,"下列有關記帳士之行為準則中，何者符合「適任」？①應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ②避免接受任何可能損害或被視為損害其專業判斷之特殊利益 ③應持續進修以維持記帳士專業能力及服務之效果與品質 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",{"webId":60,"year":61,"stem":62,"number":14},"book-110-1-bookkeeping-law-012",110,"甲股份有限公司之商業會計事務委任張記帳士處理，因故未編製 109 會計年度決算報表，依商業會計法規定，與此事務有關之下列何者，應處新臺幣 3 萬元以上 15 萬元以下罰鍰：①董事長 ②董事 ③監察人 ④總經理 ⑤張記帳士 ⑥經辦會計 ⑦會計長",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-012",109,"耐用年限屆滿仍可繼續供營業上使用之資產，有關折舊之提列，在商業會計法上有何規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-012",108,"台中公司之負責人違反商業會計法第 9 條規定，以現金 120 萬元購置原料一批，依同法第 78 條規定，應依下列那一項處罰？",false,1786689133025]