[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-041":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-041","book-111-1-bookkeeping-law-041",111,1,41,"依商業會計處理準則規定，下列會計項目，何者為流動負債？",{"A":17,"B":18,"C":19,"D":20},"應付公司債","付款期間在 1 年以上之應付票據","尚未支付之本期及前期所得稅","與應課稅暫時性差異有關之未來期間應付所得稅","C",null,"本題考點：《商業會計處理準則》第 25 條流動負債的款次列舉，與第 26 條非流動負債的款次列舉，兩相對照即可定位。\n【正解理由】《商業會計處理準則》第 25 條第二項第九款明定「本期所得稅負債：指尚未支付之本期及前期所得稅」，此一項目逐字列在流動負債之下，題目所述的尚未支付之本期及前期所得稅正是該款，故選 C。\n【逐項排除】\n(A) 應付公司債列在《商業會計處理準則》第 26 條第二項第四款，屬非流動負債；其溢價、折價為評價項目，按有效利息法於債券流通期間攤銷，並非流動負債項目。\n(B) 《商業會計處理準則》第 26 條第二項第六款「長期應付票據及款項：指付款期間在一年以上之應付票據、應付帳款」，付款期間逾一年的應付票據已被歸入非流動負債。\n(C) 尚未支付之本期及前期所得稅，即《商業會計處理準則》第 25 條第二項第九款的本期所得稅負債，屬流動負債。\n(D) 與應課稅暫時性差異有關之未來期間應付所得稅，是《商業會計處理準則》第 26 條第二項第八款的遞延所得稅負債，列為非流動負債。\n【記憶點】所得稅有兩個負債項目，「本期」在流動、「遞延」在非流動。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-040","依商業會計法及商業會計處理準則規定，應收帳款之衡量及列示，下列何者錯誤？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-042","商業會計法規定商業之決算，下列敘述何者錯誤？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-039","關於商業之會計帳簿，下列何者與商業會計法及商業會計處理準則之規定不符？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-043","採曆年制且適用商業會計法之甲合夥商號，其主辦會計人員對於該年度會計上之責任，於何時解除？",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-038","A 營造廠 111 年 5 月 10 日向未依法辦理登記之非法業者 B 購買礦石，因 B 無法給與原始憑證致未取得外來憑證，下列敘述何者正確？",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-044","商業會計處理準則規定之綜合損益表會計項目，下列敘述何者錯誤？",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-041",114,"下列何者為記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①客觀 ②誠正 ③遵法 ④務實 ⑤注意 ⑥保密 ⑦適任",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-041",113,"代表商業負責人，規避、妨礙或拒絕法院選派之檢查員，檢查會計帳簿報表及憑證，應處新臺幣 1 萬元以上 5 萬元以下罰鍰。試問該處罰機關為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-041",112,"會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-041",110,"依商業登記法規定，有關限制行為能力人之商業行為，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-041",109,"乙記帳士受 A 公司委任代為處理會計事務，卻意圖規避、妨礙或拒絕法院所選派之檢查員，檢查 A 公司之會計帳簿及憑證，依商業會計法規定，乙記帳士應受下列何項處罰，並應由何機關裁罰之？",false,1786689133299]