[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-027":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-027","book-112-1-bookkeeping-law-027",112,1,27,"下列何者之會計處理會影響保留盈餘之數額？",{"A":17,"B":18,"C":19,"D":20},"以法定盈餘公積彌補虧損","提撥償債基金準備","現金增資溢價發行股票","調整前期損益","D",null,"本題考點：《商業會計處理準則》第 29 條保留盈餘的組成，以及哪一種處理會真正改變保留盈餘的總額。\n【正解理由】《商業會計處理準則》第 29 條第一項規定「保留盈餘（或累積虧損），指由營業結果所產生之權益」，並列舉法定盈餘公積、特別盈餘公積、未分配盈餘（或待彌補虧損）三款。三款既同在保留盈餘之下，彼此間的指撥或沖抵只是內部重分類，總額不動；前期損益調整則是更正以前期間已結轉的損益，不列入本期綜合損益，而直接調整期初保留盈餘，因此會使其數額增減。故選 D。\n【逐項排除】\n(A) 以法定盈餘公積彌補虧損，兩方分別是《商業會計處理準則》第 29 條第一項第一款與第三款，同在保留盈餘之內互抵，總額不變。\n(B) 提撥償債基金準備屬《商業會計處理準則》第 29 條第一項第二款的特別盈餘公積，係自未分配盈餘指撥而來，仍在保留盈餘之內。\n(C) 現金增資超過票面金額發行股票所得之溢額，依《公司法》第 241 條第一項第一款屬資本公積，不在《商業會計處理準則》第 29 條第一項所列三款之中。\n(D) 調整前期損益直接增減期初保留盈餘，會改變保留盈餘的數額，為應選項。\n【記憶點】公積之間搬家不動總額，動到以前年度損益才真正動保留盈餘。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-026","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？",26,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-030","記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-027",114,"A 員於 112 年 1 月 1 日從財政部北區國稅局新竹分局，調任財政部南區國稅局屏東分局，並於 114 年 12 月 31 日辦理退休，任職期間皆擔任稅務職系人員。此外 A 員已於 112 年考取記帳士並取得記帳士證書，準備於退休後開記帳士事務所。請問依照記帳士法第 8 條的規定，A 員最快於何時可以在屏東縣開立記帳士事務所執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-027",113,"依記帳士法規定，記帳士得在其登錄區域內執行之業務，包括：①受委任辦理營業、停業、復業登記事項 ②受委任辦理各項稅捐稽徵案件申報事項 ③受委任辦理各項稅捐之訴願事項 ④受委任辦理商業會計事務 ⑤受委任辦理各項稅捐之查核簽證事項 ⑥受理稅務諮詢事項",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-027",111,"有關商業會計事務登帳之規定，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-027",110,"依商業會計處理準則規定，有關本期所得稅資產之敘述，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-027",109,"甲記帳士受 B 公司委任，處理會計事務及稅務申報事宜，涉以虛開之不實發票，填製 B 公司之會計憑證並登入帳簿，依商業會計法規定，甲記帳士應受何項處罰？",false,1786689132712]