[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-042":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-042","book-111-1-bookkeeping-law-042",111,1,42,"商業會計法規定商業之決算，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"採曆年制之商業，最遲應於每年 4 月 15 日之前完成決算","商業每屆決算應編製營業報告書及財務報表","決算報表應由代表商業之負責人、經理人及主辦會計人員簽名或蓋章負責","有分支機構之商業，於會計年度終了時，應將其本、分支機構之帳目合併辦理決算","A",null,"本題考點：《商業會計法》第 65 條的決算辦理期限，以及第 66 條、第 67 條的決算報表義務。\n【正解理由】《商業會計法》第 65 條規定「商業之決算，應於會計年度終了後二個月內辦理完竣；必要時得延長二個半月」，條文把本期間與延長期間分開寫，兩段相加才是最長容忍期，合計四個半月；採曆年制者會計年度終了日為 12 月 31 日，據此推得最遲期限落在次年 5 月 15 日，選項所稱 4 月 15 日與條文期間不合，故選 A。\n【逐項排除】\n(A) 把「二個月內辦理完竣，必要時得延長二個半月」壓縮成三個半月，才會算出 4 月 15 日，與《商業會計法》第 65 條的兩段期間不符。\n(B) 《商業會計法》第 66 條第一項：商業每屆決算應編製營業報告書及財務報表，本敘述與條文相符。\n(C) 《商業會計法》第 66 條第三項：決算報表應由代表商業之負責人、經理人及主辦會計人員簽名或蓋章負責，三種身分一字不差。\n(D) 《商業會計法》第 67 條：有分支機構之商業，於會計年度終了時，應將其本、分支機構之帳目合併辦理決算，本敘述與條文相符。\n【記憶點】決算二個月，必要時再延二個半月，曆年制算到次年 5 月 15 日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-041","依商業會計處理準則規定，下列會計項目，何者為流動負債？",41,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-045","下列何者非屬商業會計法之適用範圍？",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-042",114,"下列關於記帳士職業倫理道德規範中之行為準則，何者符合「保密」？①應謹慎使用及保護其在執行業務過程中所獲得之資訊 ②執行業務時如有取得個人資料之必要時，應依法令辦理 ③應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-042",113,"依商業會計處理準則規定，生產性植物歸屬於下列那一類別項目？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-042",112,"桃園公司 111 會計年度終了日為 111 年 12 月 31 日，決算程序於 112 年 5 月 1 日辦理終了日，試問桃園公司 111 年度各項會計帳簿及財務報表，除應永久保存或有關未結會計事項者外，應至少保存至何時才能辦理銷毀程序？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-042",110,"關於分公司之敘述，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-042",109,"下列對於記帳士提供專業服務時應注意事項之敘述，何者正確？①以合標準之方法完成 ②依限完成 ③依法完成 ④以受委任人之最大利益為主 ⑤以有類似客戶作為是否接受新客戶委任之判斷準則",false,1786689133311]