[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-014":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-014","book-113-1-bookkeeping-law-014",113,1,14,"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？",{"A":17,"B":18,"C":19,"D":20},"400 萬元","500 萬元","720 萬元","800 萬元","D",null,"本題考點：以現金以外之財物抵繳出資時，受資公司帳上該資產的入帳基礎，依據為《商業會計法》第 55 條。\n【正解理由】《商業會計法》第 55 條規定「資本以現金以外之財物抵繳者，以該項財物之公允價值為標準；無公允價值可據時，得估計之」。本題以土地抵繳股款，該土地有明確的公允價值新臺幣 8,000,000 元，即以該金額作為受資公司的入帳標準；《商業會計處理準則》第 18 條並把土地列為不動產、廠房及設備，按取得時之原始成本認列，而以財物抵繳股款者，其取得成本即該財物之公允價值。故選 D。\n【逐項排除】\n(A) 新臺幣 4,000,000 元是土地公告現值，公告現值是土地相關稅捐的計算基礎，並非《商業會計法》第 55 條所定的衡量標準。\n(B) 新臺幣 5,000,000 元是出資人先前購入該地的歷史成本，那是出資人自己帳上的數字，受資公司並未以該價格取得該土地。\n(C) 新臺幣 7,200,000 元是淨變現價值，《商業會計處理準則》第 15 條僅在存貨採「成本與淨變現價值孰低」衡量時用到此一概念，抵繳出資之土地並不適用。\n(D) 新臺幣 8,000,000 元即該土地之公允價值，符合《商業會計法》第 55 條「以該項財物之公允價值為標準」，為資產負債表上的帳列金額。\n【記憶點】財物入股看公允價值，不看公告現值，也不看前手的取得成本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-015","依商業會計處理準則之規定，不可能同時出現於短期性及長期性投資之會計項目為何？",15,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-016","公開發行股票公司為他公司有限責任股東，其投資總額原則上不得超過公司實收股本 40%。除非符合下列那些條件之一，其投資總額不受公司實收股本 40%上限限制？①以投資為專業 ②經代表已發行股份總數二分之一以上股東出席，出席股東二分之一以上同意之股東會決議 ③經二分之一以上董事出席，出席董事二分之一以上同意之董事會決議 ④公司章程另有規定 ⑤經代表已發行股份總數三分之二以上股東出席，出席股東二分之一以上同意之股東會決議",16,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-017","商業會計法中，對於營業收入之認列，下列敘述何者正確？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-014",114,"依照商業會計法第 42 條之規定，受贈資產按公允價值入帳，並視其性質以不同項目記錄。假設位於屏東科技園區之某蘭花生技公司大幅受關稅影響，農業部將給予該公司營運困難的紓困補助，該補助屬於無附加條件的政府補助，則要以下列何種會計項目入帳？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-014",112,"書面之行政處分，符合一定情形者，得不記明理由，下列何者不包括在內？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-014",111,"對於商業欲變更會計年度，應否呈請主管機關同意之規定，商業會計法與所得稅法之規定是否相同？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-014",110,"有關商業主辦會計人員之任免、委託記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-014",109,"商業會計法對於支出效益之敘述，下列何者錯誤？",false,1786689132073]