[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-044":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-044","book-111-1-bookkeeping-law-044",111,1,44,"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？",{"A":17,"B":18,"C":19,"D":20},"本期內因銷售商品或提供勞務等所獲得之收入，列為營業收入","營業成本及營業費用不能分別列示者，得合併為營業費用","利息收入及利息費用得互抵為利息收入或利息費用","兌換損益及處分投資損益，得以其淨額列示","C",null,"本題考點：《商業會計處理準則》綜合損益表各項目的定義，特別是第 36 條第二項對利息收入與利息費用的列示要求。\n【正解理由】《商業會計處理準則》第 36 條第二項前段明定「利息收入及利息費用應分別列示」；得以淨額列示者，僅限同項後段所列的透過損益按公允價值衡量之金融資產（負債）淨損益、採用權益法認列之投資損益、兌換損益及處分投資損益。利息收入與利息費用不在得以淨額列示之列，互抵為單一數字與條文相反，故選 C。\n【逐項排除】\n(A) 《商業會計處理準則》第 33 條：營業收入，指本期內因銷售商品或提供勞務等所獲得之收入，本敘述與條文相符。\n(B) 《商業會計處理準則》第 35 條後段：營業成本及營業費用不能分別列示者，得合併為營業費用，本敘述與條文相符。\n(C) 互抵為利息收入或利息費用，牴觸《商業會計處理準則》第 36 條第二項「應分別列示」的明文要求。\n(D) 《商業會計處理準則》第 36 條第二項後段將兌換損益及處分投資損益列為得以淨額列示者，本敘述與條文相符。\n【記憶點】利息一律分開列，兌換與處分投資才可以用淨額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-046","下列何者非商業會計法規定之商業負責人？",46,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-047","商業會計法對財務報表會計項目之規定，下列何者錯誤？",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-044",114,"A 未取得記帳士資格卻執行記帳士業務，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-044",113,"依公司法第 22 條之 1 規定，公司應每年定期將下列那些人之相關資料如姓名、國籍、持股數等向主管機關申報？①持有已發行股份總數 5%以上股東 ②持有已發行股份總數 10%以上股東 ③董事 ④監察人 ⑤財務主管 ○ 6 經理人",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-044",112,"李大雄以土地一筆抵繳甲公司之資本成為該公司股東，該筆土地之公告現值為$3,000,000，公允價值為$5,500,000，淨變現價值$6,500,000，原始購買價格為$2,500,000，請問甲公司資產負債表上該筆土地之價值如何表示？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-044",110,"依公司法第 393 條規定之公司登記文件，任何人得至主管機關之資訊網站查閱，但其中那一事項，須經公司同意？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-044",109,"下列有關公司經理人競業禁止之敘述，何者錯誤？",false,1786689133331]