[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-013":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-013","book-111-1-bookkeeping-law-013",111,1,13,"有關資產重估價之規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"流動資產遇有物價上漲達 25%時，得依規定實施資產重估價","遞耗資產不可辦理資產重估價","經重估之資產應自重估年度起，按其重估後之價值計提折舊","無形資產重估後發生之增值，應列為未實現重估增值","D",null,"本題考點：《商業會計法》第 51 條、第 52 條的資產重估價規定，重點在重估增值的歸屬，以及重估後折舊改以重估價值計提的起算年度。\n【正解理由】《商業會計法》第 52 條第一項規定「依前條辦理重估或調整之資產而發生之增值，應列為未實現重估增值」，該項並未依資產種類設限；同條第二項所列的計提項目包含攤銷，攤銷即對應無形資產。無形資產重估後所生之增值，自應列為未實現重估增值，故選 D。\n【逐項排除】\n(A) 錯。《商業會計法》第 52 條第二項以折舊、折耗、攤銷之計提作為重估後的處理對象，指向折舊性資產、遞耗資產與無形資產；流動資產不提列折舊、折耗或攤銷，本不屬得辦理重估價之資產，物價漲幅高低不能使流動資產變成重估標的。\n(B) 錯。《商業會計法》第 49 條就遞耗資產設有累計折耗項目並按期提列折耗額，同法第 52 條第二項亦明文把折耗列為重估後的計提項目，可見遞耗資產得辦理資產重估價。\n(C) 錯。《商業會計法》第 52 條第二項明定經重估之資產應按其重估後之價額入帳，並自「重估年度翌年起」以重估價值為基礎計提折舊，不是自重估年度起。\n(D) 對。除《商業會計法》第 52 條第一項的明文外，《商業會計處理準則》第 30 條第四款亦把未實現重估增值列為其他權益項下的會計項目。\n【記憶點】增值進未實現重估增值不進損益，重估後的折舊從「翌年」起算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-010","下列敘述何者正確？",10,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-016","有關公司名稱預查審核之相關規定，下列敘述何者正確？",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-013",114,"高雄公司 114 年會計年度終了日為 114 年 12 月 31 日，決算辦理完竣日為 115 年 5 月 15 日，決算程序終了日為 115 年 6 月 15 日，則下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-013",113,"下列那一個會計項目，於編製財務報表時，不可列於資本項下？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-013",112,"記帳士應遵守之原則，不包括下列何者？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-013",110,"水湳建設公司持有以下四筆土地：甲地為建築中備售房屋地基、乙地為目前總公司辦公大樓地基、丙地出租並伺機出售、丁地為桃園分公司預定地基，目前閒置未作任何使用，依商業會計法規定，該四筆土地係屬何種資產？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-013",109,"下列有關生產性植物之敘述，何者正確？",false,1786689133034]