[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-009":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-009","book-113-1-bookkeeping-law-009",113,1,9,"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？",{"A":17,"B":18,"C":19,"D":20},"無法證明交易之事實，不可入帳","可根據其事實及金額作成憑證，由商業負責人或其指定人員簽章，憑以記帳","由採購人員開立內部憑證，經市場小販簽章後，憑以記帳","由會計人員依金額大小援例處理","B",null,"本題考點：原始憑證因事實上限制無法取得時，法定的替代處理方式。\n【正解理由】《商業會計法》第 19 條第 2 項規定，原始憑證因事實上限制無法取得，或因意外事故毀損、缺少或滅失者，除依法令規定程序辦理外，應根據事實及金額作成憑證，由商業負責人或其指定人員簽名或蓋章，憑以記帳。向市場小販零星採購蔬果而拿不到憑證，正是事實上限制無法取得的典型，故選 B。\n【逐項排除】\n(A) 敘述錯誤。交易事實與金額既然明確，《商業會計法》第 19 條第 2 項已提供自行作成憑證的路徑，不入帳反而使帳載脫離事實。\n(B) 敘述正確。根據事實及金額作成憑證，並由商業負責人或其指定人員簽章，即為法定的替代方式。\n(C) 敘述錯誤。內部憑證依《商業會計處理準則》第 5 條第 2 項由商業根據事實及金額自行製存；同準則第 5 條第 1 項要求簽名或蓋章的開具人，是外來憑證與對外憑證的開具人，不是要求小販在自製憑證上簽章。\n(D) 敘述錯誤。依金額大小援例處理並非法定程序；《商業會計法》第 19 條第 3 項另定無法取得原始憑證之會計事項，商業負責人得令經辦及主管該事項之人員，分別或共同證明。\n【記憶點】拿不到憑證就自己作，但簽章的人必須是商業負責人或其指定人員。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-007","關於商業記帳本位與記帳文字之規定，下列敘述何者錯誤？",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-011","依商業會計法之規定，資產之折舊方法有那些？①平均法 ②生產數量法 ③加權平均法 ④年數合計法 ⑤工作時間法",11,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-012","下列有關資產重估價之敘述，何者錯誤？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-009",114,"屏東縣記帳士公會目前依章程規定共設置理事 A、B、C、D、E 等 5 人。假設下期改選理事，共 9 人參選其得票高至低依序為 D、E、C、A、F、G、B、H、I 等 9 人，則依記帳士法第 23 條的規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-009",112,"記帳士、記帳及報稅代理人有下列情形之一者，依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第 10 條第 1 項規定不須向法務部調查局申報？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-009",111,"依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-009",110,"傳票上登載之會計項目，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-009",109,"依商業會計處理準則規定，下列何項資產不需於資產負債表日進行減損測試？",false,1786689132028]