[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-029":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-029","book-111-1-bookkeeping-law-029",111,1,29,"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？",{"A":17,"B":18,"C":19,"D":20},"5年","10 年","15 年","20 年","B",null,"本題考點：《商業會計法》第 38 條所定會計帳簿與會計憑證於年度決算程序辦理終了後的最低保存年限。\n【正解理由】《商業會計法》第 38 條第二項規定「各項會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存十年。但有關未結會計事項者，不在此限」，題幹已將未結會計事項排除在外，會計帳簿的最低保存年限即為十年，故選 B。\n【逐項排除】\n(A) 錯誤。五年是《商業會計法》第 38 條第一項對各項會計憑證所定的最低保存年限，並非帳簿的年限。\n(B) 正確，為本題答案。十年即《商業會計法》第 38 條第二項對會計帳簿及財務報表所定的最低保存年限。\n(C) 錯誤。《商業會計法》第 38 條所定的保存年限只有五年與十年兩種，並無十五年。\n(D) 錯誤。《商業會計法》第 38 條所定的保存年限只有五年與十年兩種，並無二十年。\n【記憶點】《商業會計法》第 38 條只有兩個數字：憑證五年、帳簿與財務報表十年，未結會計事項則另有除外。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-032","關於公司登記效力之敘述，下列何者錯誤？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-029",114,"下列何者非記帳士在登錄區域內得執行之業務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-029",113,"依照商業會計法第 5 條規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-029",112,"商業負責人應於會計年度終了後多久內，將商業之決算報表提請商業出資人、合夥人或股東承認？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-029",110,"依商業會計處理準則規定，保留盈餘不包含下列那一項會計項目？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-029",109,"依商業會計法規定，有關營業收入認列之時點，下列敘述何者錯誤？",false,1786689133187]