[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-011":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-011","book-113-1-bookkeeping-law-011",113,1,11,"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",{"A":17,"B":18,"C":19,"D":20},"①②③④⑤","僅①②③⑤","僅①②④⑤","僅②③④⑤","C",null,"本題考點：折舊方法的法定清單，以及它與存貨成本計算方法的分野。\n【正解理由】《商業會計法》第 47 條規定，資產之折舊方法，以採用平均法、定率遞減法、年數合計法、生產數量法、工作時間法或其他經主管機關核定之折舊方法為準；資產種類繁多者，得分類綜合計算之。題列的平均法、生產數量法、年數合計法、工作時間法四者都在這份清單之內；加權平均法則屬存貨成本的計算方法，《商業會計法》第 43 條第 1 項所定存貨成本計算方法為個別認定法、先進先出法或平均法，與資產折舊無涉。故選 C。\n【逐項排除】\n(A) 錯誤。組合把加權平均法一併列入，該方法不在《商業會計法》第 47 條的折舊方法之列。\n(B) 錯誤。組合含加權平均法，且遺漏《商業會計法》第 47 條明列的年數合計法。\n(C) 正確。平均法、生產數量法、年數合計法、工作時間法四者均為《商業會計法》第 47 條所列折舊方法。\n(D) 錯誤。組合含加權平均法，且遺漏《商業會計法》第 47 條明列的平均法。\n【記憶點】看到「加權」兩字先想存貨計價，折舊清單裡沒有它。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-013","下列那一個會計項目，於編製財務報表時，不可列於資本項下？",13,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-014","甲君兩年前以 500 萬元購入土地一筆，今以該土地入股 A 公司，該筆土地目前公告現值 400 萬元，公允價值 800 萬元、淨變現價值 720 萬元，試問 A 公司資產負債表上該筆土地帳列金額？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-011",114,"依據商業會計法及商業會計處理準則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-011",112,"下列有關記帳士職業倫理道德規範之敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-011",111,"下列何項敘述，違反商業會計法之規定？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-011",110,"依商業會計法第 26 條規定，「股東往來」性質之交易，關於商業帳簿的記載，下列敘述何者正確：①屬財產帳戶 ②屬人名帳戶 ③應載明股東真實姓名 ④應載明股東居所列於分戶帳 ⑤應載明股東住所列於分戶帳 ⑥應載明股東持股比例於分戶帳",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-011",109,"商業在合併、分割、收購、解散、終止或轉讓時，下列何者不屬於商業會計法認可之資產計價方式？",false,1786689132048]