[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-015":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-015","book-111-1-bookkeeping-law-015",111,1,15,"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",{"A":17,"B":18,"C":19,"D":20},"①②","①③","②③","②④","D",null,"本題考點：《商業會計法》第 18 條兩項但書的分工，第一項但書講的是得不檢附原始憑證，第二項講的是得以原始憑證作為記帳憑證。\n【正解理由】《商業會計法》第 18 條第二項規定「商業會計事務較簡或原始憑證已符合記帳需要者，得不另製記帳憑證，而以原始憑證，作為記帳憑證」，兩個要件是並列關係，具其一即可。四個敘述中符合的只有②會計事務較簡與④原始憑證已符合記帳需要，故選 D。\n【逐項排除】\n(A) ①② 錯。①整理結算落在《商業會計法》第 18 條第一項但書「整理結算及結算後轉入帳目等事項，得不檢附原始憑證」，鬆綁的是原始憑證的檢附，不是記帳憑證的編製。\n(B) ①③ 錯。①與③同屬《商業會計法》第 18 條第一項但書所列事項，兩者都與以原始憑證代替記帳憑證無關。\n(C) ②③ 錯。②固然符合，③結算後轉入帳目仍落在《商業會計法》第 18 條第一項但書，兩者分屬不同項次。\n(D) ②④ 正確，逐字對應《商業會計法》第 18 條第二項所定的兩個並列要件，商業因此得直接以原始憑證作為記帳憑證。\n【記憶點】《商業會計法》第 18 條第一項但書免的是原始憑證，同條第二項但書免的是記帳憑證。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-017","下列敘述何者正確？",17,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-018","從事網路拍賣業者，是否須辦理商業登記？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-015",114,"甲股份有限公司 113 年度財務報表於 114 年 3 月 31 日經股東會通過，該公司屏東廠不幸於 114 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-015",113,"依商業會計處理準則之規定，不可能同時出現於短期性及長期性投資之會計項目為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-015",112,"公法上之請求權，於請求權人假設為稅捐處，無法律另有規定，於 111 年 8 月 1 日已將 111 年房屋稅單合法送達欠稅人，依行政程序法第 131 條規定，該筆欠稅若至何時不移送強制執行其請求權即消滅？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-015",110,"大鵬電子公司擁有甲、乙兩棟辦公大樓，甲棟供營業使用，乙棟供出租賺取租金，此兩棟大樓可否辦理資產重估、認列減損損失？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-015",109,"依商業會計法之規定，應於決算報表上簽名或蓋章之人，並無不法或不正當行為時，於該決算報表獲得承認後可解除對於該年度會計上之責任者，為：①代表商業之負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",false,1786689133057]