[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-026":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-026","book-111-1-bookkeeping-law-026",111,1,26,"下列何者非商業會計法第 43 條規定之存貨成本計算方法？",{"A":17,"B":18,"C":19,"D":20},"先進先出法","後進先出法","平均法","個別認定法","B",null,"本題考點：《商業會計法》第 43 條所列存貨成本計算方法的種類，以及不在法定方法之列者為何。\n【正解理由】《商業會計法》第 43 條第一項規定「存貨成本計算方法得依其種類或性質，採用個別認定法、先進先出法或平均法」，該項雖以「得依其種類或性質」給了選用彈性，方法本身仍以列舉者為限，法定方法僅此三種，後進先出法並未列入，(B) 不屬該條所定方法，故選 B。\n【逐項排除】\n(A) 屬法定方法。先進先出法明列於《商業會計法》第 43 條第一項，以先購入者先出售為成本流動假設。\n(B) 非法定方法，為本題所選。後進先出法未見於《商業會計法》第 43 條第一項所列個別認定法、先進先出法、平均法三者之中，不得作為存貨成本計算方法。\n(C) 屬法定方法。平均法明列於《商業會計法》第 43 條第一項，得依存貨之種類或性質選用。\n(D) 屬法定方法。個別認定法明列於《商業會計法》第 43 條第一項，且列在三種方法之首。\n【記憶點】《商業會計法》第 43 條的存貨成本方法只有「個別認定、先進先出、平均」三種，看到後進先出就是法所未列。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-025","財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",25,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-027","有關商業會計事務登帳之規定，下列敘述何者錯誤？",27,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-024","關於記帳士登錄，下列敘述何者錯誤？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-028","關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",28,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-023","關於記帳士執行業務，下列敘述何者錯誤？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-029","除有未結會計事項者外，商業會計法規定會計帳簿應於年度決算程序辦理終了後，至少保存幾年？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-026",114,"A 記帳士受某詐騙集團的委任，專門負責處理詐團內部的金流及會計事務。如今詐騙集團已被檢警偵破並瓦解，A 記帳士亦因協助詐團會計事務被認定為詐團之成員之一，並以詐欺之犯罪行為受有期徒刑 3 年裁判確定。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-026",113,"下列有關記帳士執業規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-026",112,"在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-026",110,"依商業會計法規定，有關資產重估的會計處理，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-026",109,"依商業會計法及相關法規規定，關於記帳憑證之敘述，下列何者錯誤？",false,1786689133157]