[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-028":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-028","book-111-1-bookkeeping-law-028",111,1,28,"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？",{"A":17,"B":18,"C":19,"D":20},"以稅法規定為準","以商業會計法為準","稅法或商業會計法擇一適用","稅法或商業會計法混合適用","B",null,"本題考點：商業之財務會計在稅法與《商業會計法》規定不一致時，記帳及編製報表所應遵循的依據。\n【正解理由】《商業會計法》第 1 條第一項明定「商業會計事務之處理，依本法之規定」，《商業會計處理準則》第 2 條並規定商業會計事務之處理應依本法、本準則及有關法令辦理，其未規定者，依照一般公認會計原則辦理。可見商業的記帳與編製報表基礎，是由《商業會計法》這一套規範決定，稅法上的不同規定屬於申報時另行調整的問題，故選 B。\n【逐項排除】\n(A) 錯誤。《商業會計法》第 1 條第一項已將商業會計事務之處理歸由該法規範，財務會計不因稅法另有規定即改以稅法為準。\n(B) 正確，為本題答案。財務會計的記帳及編表基礎以《商業會計法》為準。\n(C) 錯誤。《商業會計法》第 1 條第一項是強制規定，並未賦予商業在該法與稅法之間任意擇一適用的空間。\n(D) 錯誤。混合適用會使入帳基礎前後不一，與《商業會計法》第 56 條要求會計事項之入帳基礎及處理方法應前後一貫的規定不符。\n【記憶點】帳務依《商業會計法》編，稅法的差異放到申報時再調整，順序不可對調。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-026","下列何者非商業會計法第 43 條規定之存貨成本計算方法？",26,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-030","記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",30,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-031","記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-028",114,"A 記帳士於屏東縣設立記帳士事務所，登錄執行業務區域為屏東縣、高雄市、臺南市、臺東縣，有關於 A 記帳士執業及加入記帳士公會事宜，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-028",113,"甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-028",112,"下列有關財務報表之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-028",110,"依商業會計處理準則規定，有關負債準備之敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-028",109,"甲公司為有分支機構之商業，依商業會計法規定，商業負責人應於何時將公司之決算報表提請股東承認；其本、分支機構應如何辦理決算？",false,1786689133183]