[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-047":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-047","book-111-1-bookkeeping-law-047",111,1,47,"商業會計法對財務報表會計項目之規定，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"商業得視事實需要，或依法律規定，將會計項目作適當之分類及歸併","前後期之會計項目分類要一致性，以利比較分析","應採二年度對照方式，以當年度及上年度金額併列比較","若本期會計項目分類與上期不一致時，應將本期會計項目修正成上期會計項目，以達到一致性","D",null,"本題考點：《商業會計法》第 31 條會計項目分類的一致性要求，重點在前後期不一致時要調整哪一期。\n【正解理由】《商業會計法》第 31 條規定「財務報表上之會計項目，得視事實需要，或依法律規定，作適當之分類及歸併，前後期之會計項目分類必須一致；上期之會計項目分類與本期不一致時，應重新予以分類並附註說明之」。條文明白指出重新分類的對象是上期，並須附註說明；把本期修正成上期的說法與條文的調整方向相反，故選 D。\n【逐項排除】\n(A) 《商業會計法》第 31 條前段即「得視事實需要，或依法律規定，作適當之分類及歸併」，本敘述與條文相符。\n(B) 《商業會計法》第 31 條中段「前後期之會計項目分類必須一致」，一致性正是比較分析的前提，本敘述與條文相符。\n(C) 《商業會計法》第 32 條：年度財務報表之格式，除新成立之商業外，應採二年度對照方式，以當年度及上年度之金額併列表達，本敘述與條文相符，新成立之商業則有除外規定。\n(D) 應重新予以分類的是上期而非本期，且須附註說明，本敘述把調整方向倒了過來。\n【記憶點】前後期不一致時往回調上期，本期不動，並在附註說明。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-048","某商業於 111 年 12 月 20 日已決定發放員工年終獎金，惟至 112 年 1 月 16 日始發放，依商業會計法規定，年終獎金應帳列為那一年度之薪資費用？",48,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-049","商業會計法規定商業訂定其會計制度，應衡酌之事項，下列何者錯誤？",49,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-050","關於無形資產之評價，下列何者錯誤？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-047",114,"公司申請設立登記之資本額，應經會計師查核簽證，因此訂有「會計師查核簽證公司登記資本額辦法」，請問該項辦法之法律性質為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-047",113,"臺北市政府核發建照，與指定某建築物為三級古蹟，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-047",112,"張三記帳士受甲公司委託處理會計事務。因甲公司財務經理李四的要求，張三在明知甲公司全年的真實銷貨超過新臺幣 3,000 萬元，所開立之統一發票卻遠低於新臺幣 3,000 萬元，在有銷貨事實卻不開發票亦不入帳之情況下，其目的在使甲公司得適用擴大書審的制度報稅。依商業會計法規定，試問張記帳士的這種行為可能應負何種法律責任？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-047",110,"李記帳士於所得稅結算申報期間，主動至國稅局擔任志工，熱心為納稅人服務，該行為符合記帳士職業倫理道德規範之何準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-047",109,"依商業會計處理準則規定，關於外來憑證及對外憑證應記載事項，下列何者錯誤？",false,1786689133357]