[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-032":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-032","book-112-1-bookkeeping-law-032",112,1,32,"下列有關應收帳款及應收票據之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"金額重大之應收關係人帳款及應收關係人票據，應單獨列示","分期付款銷貨之未實現利息收入，應列為應收帳款之減項","應收帳款以攤銷後成本衡量為原則；應收票據以票面金額衡量為原則","已提供擔保應收帳款及應收票據，應予揭露","C",null,"本題考點：《商業會計處理準則》第 15 條對應收票據與應收帳款的衡量原則與揭露事項，考四個敘述何者與條文不合。\n【正解理由】依《商業會計處理準則》第 15 條，應收票據項下明定「應收票據以攤銷後成本衡量為原則。但未附息之短期應收票據若折現之影響不大，得以票面金額衡量」；應收帳款項下則明定「應收帳款以攤銷後成本衡量為原則」。可見票面金額只是未附息短期票據的例外，兩者的原則同為攤銷後成本，本選項把例外寫成原則，故選 C。\n【逐項排除】\n(A) 正確。《商業會計處理準則》第 15 條於應收票據項下定有「金額重大之應收關係人票據，應單獨列示」，於應收帳款項下定有「金額重大之應收關係人帳款，應單獨列示」。\n(B) 正確。《商業會計處理準則》第 15 條應收帳款項下明定「分期付款銷貨之未實現利息收入，應列為應收帳款之減項」。\n(C) 錯誤。應收票據的衡量原則同為攤銷後成本，票面金額僅限未附息且折現影響不大之短期票據，本選項將例外提升為原則。\n(D) 正確。《商業會計處理準則》第 15 條於應收票據與應收帳款項下均定有「已提供擔保者，應予揭露」。\n【記憶點】票據與帳款都先講攤銷後成本，票面金額與交易金額都是「未附息短期、折現影響不大」時的權宜。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-031","下列何者不是商業會計法所稱之主管機關？",31,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-033","下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",33,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-034","下列有關損益計算之敘述，何者錯誤？",34,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-035","主辦及經辦會計人員，有下列那種情形，應處新臺幣 3 萬元以上 15 萬元以下罰鍰？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-032",114,"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，記帳士應於多久前通知委任人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-032",113,"下列何者不是財務報表必要之附註事項？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-032",111,"關於公司登記效力之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-032",110,"下列何者不是營業報告書的內容？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-032",109,"依商業會計法規定，商業得免設普通序時帳簿之情形，下列敘述何者正確？",false,1786689132757]