[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-034":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-034","book-112-1-bookkeeping-law-034",112,1,34,"下列有關損益計算之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"有支付員工退休金之義務者，應於員工在職期間依法提列，並認列為當期費用","分期付款銷貨收入得視其性質按毛利百分比攤算入帳","對業主分配之盈餘，不得作為費用或損失","特別股股利應認列為費用","D",null,"本題考點：《商業會計法》損益計算章對退休金提列、分期付款銷貨、盈餘分配與特別股股利的處理，考何者敘述與條文不符。\n【正解理由】依《商業會計法》第 64 條：「商業對業主分配之盈餘，不得作為費用或損失。但具負債性質之特別股，其股利應認列為費用。」認列為費用者僅限「具負債性質」之特別股，不具負債性質者其股利仍屬對業主之盈餘分配。本選項略去該要件而概稱特別股股利應認列為費用，與條文不符，故選 D。\n【逐項排除】\n(A) 正確。《商業會計法》第 61 條明定商業有支付員工退休金之義務者，應於員工在職期間依法提列，並認列為當期費用。\n(B) 正確。《商業會計法》第 59 條第一項明定分期付款銷貨收入得視其性質按毛利百分比攤算入帳。\n(C) 正確。《商業會計法》第 64 條本文明定商業對業主分配之盈餘，不得作為費用或損失。\n(D) 錯誤。條文的但書附有「具負債性質」這個要件，欠缺該要件的特別股其股利屬盈餘分配，不得列為費用或損失。\n【記憶點】特別股股利要不要當費用，先看它是不是負債性質；本文禁列費用，但書才開門。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-032","下列有關應收帳款及應收票據之敘述，何者錯誤？",32,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-036","下列會計項目何者不屬於其他權益？",36,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-037","下列敘述何者錯誤？",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-034",114,"依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-034",113,"依現行商業會計法規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-034",111,"商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-034",110,"若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-034",109,"依商業會計處理準則規定，下列何者應列為綜合損益表之本期其他綜合損益項目？",false,1786689132780]