[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-026":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-112-1-記帳相關法規概要-026","book-112-1-bookkeeping-law-026",112,1,26,"在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",{"A":17,"B":18,"C":19,"D":20},"在原錯誤上劃紅線二道","另開傳票更正","由更正人於更正處簽名或蓋章","將更正之數字或文字書寫於上","B",null,"本題考點：《商業會計處理準則》第 13 條就記帳錯誤所定的兩種更正方式，區分標準在於更正後是否影響總數。\n【正解理由】《商業會計處理準則》第 13 條第一項規定「記帳錯誤如更正後不影響總數者，應在原錯誤上劃紅線二道，將更正之數字或文字書寫於上，並由更正人於更正處簽名或蓋章或另開傳票更正，以明責任」；同條第二項規定「記帳錯誤如更正後影響總數者，應另開傳票更正」。可見劃紅線塗改那一整套動作只准用於不影響總數的情形；一旦更正會牽動總數，條文只留下另開傳票更正一途，不得在原帳頁上直接改寫。故選 B。\n【逐項排除】\n(A) 在原錯誤上劃紅線二道是《商業會計處理準則》第 13 條第一項不影響總數時的做法，影響總數者不得適用。\n(B) 另開傳票更正正是《商業會計處理準則》第 13 條第二項對影響總數之記帳錯誤所定的方式，與題目情形相符，為應選項。\n(C) 由更正人於更正處簽名或蓋章屬《商業會計處理準則》第 13 條第一項劃線更正時用以明責任的程序，非影響總數時的處理。\n(D) 將更正之數字或文字書寫於上，亦為《商業會計處理準則》第 13 條第一項劃線更正的組成動作之一。\n【記憶點】不影響總數可劃紅線改，影響總數只能另開傳票。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-025","股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",25,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-027","下列何者之會計處理會影響保留盈餘之數額？",27,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-024","下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-028","下列有關財務報表之敘述，何者錯誤？",28,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-023","公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-029","商業負責人應於會計年度終了後多久內，將商業之決算報表提請商業出資人、合夥人或股東承認？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-026",114,"A 記帳士受某詐騙集團的委任，專門負責處理詐團內部的金流及會計事務。如今詐騙集團已被檢警偵破並瓦解，A 記帳士亦因協助詐團會計事務被認定為詐團之成員之一，並以詐欺之犯罪行為受有期徒刑 3 年裁判確定。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-026",113,"下列有關記帳士執業規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-026",111,"下列何者非商業會計法第 43 條規定之存貨成本計算方法？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-026",110,"依商業會計法規定，有關資產重估的會計處理，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-026",109,"依商業會計法及相關法規規定，關於記帳憑證之敘述，下列何者錯誤？",false,1786689132705]