[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-048":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-048","book-111-1-bookkeeping-law-048",111,1,48,"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？",{"A":17,"B":18,"C":19,"D":20},"111 年度","112 年度","由該商業負責人本於商業利益自行決定","報請主管機關核釋","A",null,"本題考點：《商業會計法》第 10 條的會計基礎，費用歸屬年度取決於確定應付的時點，而非實際付款日。\n【正解理由】《商業會計法》第 10 條第一項規定「會計基礎採用權責發生制；在平時採用現金收付制者，俟決算時，應照權責發生制予以調整」，同法第 10 條第二項並界定「所謂權責發生制，係指收益於確定應收時，費用於確定應付時，即行入帳」。年終獎金既於 111 年 12 月 20 日決定發放，該日即為確定應付之時，應於 111 年度入帳為薪資費用；112 年 1 月 16 日只是現金流出的時點，不改變費用的歸屬年度，故選 A。\n【逐項排除】\n(A) 確定應付的時點落在 111 年度，依《商業會計法》第 10 條第二項即行入帳，本項為費用所屬年度。\n(B) 以實際發放日認列是《商業會計法》第 10 條第三項現金收付制的作法，而平時採現金收付制者，依同法第 10 條第一項仍須於決算時照權責發生制調整。\n(C) 會計基礎由《商業會計法》第 10 條第一項法定，不是商業負責人得本於商業利益裁量的事項。\n(D) 歸屬標準條文已有明文，並無報請主管機關核釋的程序。\n【記憶點】確定應付就入帳，付錢那天只是把款結清。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":13,"year":49,"session":13},"book-112-1-bookkeeping-law-001","記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於幾日前通知委任人？",112,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-048",114,"交通科技執法是一種用科技儀器來監測交通情形、舉發違規事件、降低車禍意外機率、減省警察人力的一種方式，其最大目的為「遏止違規行為，減少交通事故傷亡」。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-048",113,"授予利益之違法行政處分經撤銷後，如受益人無信賴不得保護之情形，其因信賴該處分致遭受財產上之損失者，那個機關應給予合理之補償？",{"webId":60,"year":49,"stem":61,"number":14},"book-112-1-bookkeeping-law-048","甲公司係乙公司的股東，因業務需要甲公司將成本$1,200,000、累計折舊$500,000、公允價值$600,000 之貨車運輸設備贈與乙公司，則乙公司受贈該貨車時應如何記帳？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-bookkeeping-law-048",110,"陳記帳士為精進稅務專業能力，每年皆經常參加國稅局及記帳士公會之相關專業課程，該行為符合記帳士職業倫理道德規範之何準則？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-048",109,"商業之主辦會計人員，可能因下列何項情事之發生而被科處罰金？",false,1786689133368]