[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-007":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-113-1-記帳相關法規概要-007","book-113-1-bookkeeping-law-007",113,1,7,"關於商業記帳本位與記帳文字之規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"商業因業務需要，財務報表得以新臺幣、外幣併列方式編製","商業會計之記載，除記帳數字適用阿拉伯字外，應以我國文字為之","商業不得以外幣編製決算報表","商業記帳以仟元為單位，但得依交易之性質延長，改以元為單位","D",null,"本題考點：記帳本位、記帳文字與記帳單位三件事的分界，題目把記帳單位寫反了。\n【正解理由】《商業會計處理準則》第 12 條明定「記帳以元為單位。但得依交易之性質延長元以下之位數」，方向是由元往小數位延長，而不是以仟元起算再縮到元。該選項既把單位寫成仟元，又把延長寫成改以元為單位，與該準則第 12 條所定內容相反，故選 D。\n【逐項排除】\n(A) 敘述正確。《商業會計法》第 7 條要求以國幣為記帳本位，因業務實際需要而以外國貨幣記帳者，仍應在其決算報表中將外國貨幣折合國幣；以新臺幣與外幣併列表達並未被禁止。\n(B) 敘述正確。《商業會計法》第 8 條規定商業會計之記載，除記帳數字適用阿拉伯字外，應以我國文字為之。\n(C) 敘述正確。決算報表須將外國貨幣折合國幣，是《商業會計法》第 7 條後段的明文，純以外幣編製決算報表並不符合該項要求。\n(D) 敘述錯誤。《商業會計處理準則》第 12 條所定為以元為單位、得延長元以下之位數。\n【記憶點】本位用國幣、文字用我國文字、單位是元往小數延長。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-006","在記帳士事務所任職的助理黃君，有以下何種作為時，將被視為違反記帳士職業倫理道德規範？",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-008","下列何者屬於對外會計事項？①倉庫失火未投保的存貨焚毀 ②銀行撥款先前申貸的款項入帳 ③繳納本期營業稅 ④提列折舊 ⑤發放現金股利 ⑥業主自商業提取商品自用",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-005","某候選人洽請李記帳士為其競選活動處理帳務申報事宜，但李記帳士擔心其並無類似經驗，且因時限考量，經評估後婉拒接受委任。請問李記帳士之作為，與我國記帳士職業倫理道德規範中的那一項要求關聯性最低？",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-009","商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-004","下列對於記帳士參加防制洗錢及打擊資恐在職訓練之敘述，何者正確？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-010","依商業會計法之規定，下列有關會計帳簿之敘述，何者錯誤？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-007",114,"下列有關生產性植物之敘述，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-007",112,"記帳士某甲，因逃漏稅捐，經稅捐稽徵機關處分有案，記帳士懲戒委員會決議書於 112 年 10 月 18 日送達，若某甲不服，應於何時前向記帳士懲戒覆審委員會請求覆審？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-007",111,"依商業會計處理準則第 24 條規定，下列那一種資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-007",110,"日本 A 公司於臺中市設立分公司，其營業所用資金為新臺幣 5 千萬元，請問該分公司登記之受理機關與商業會計事務之管理機關為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-007",109,"依記帳士法第 25 條規定，各級記帳士公會應將公會章程等各款事項，申報下列何機關？",false,1786689132015]