[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-015":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-015","book-113-1-bookkeeping-law-015",113,1,15,"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？",{"A":17,"B":18,"C":19,"D":20},"避險之金融資產","採用權益法之投資","以成本衡量之金融資產","按攤銷後成本衡量之金融資產","B",null,"本題考點：《商業會計處理準則》第 15 條的短期性之投資與同準則第 16 條的長期性之投資兩份清單，比對哪一項只站在其中一邊。\n【正解理由】《商業會計處理準則》第 15 條第二項第二款把短期性之投資列為五目：透過損益按公允價值衡量之金融資產—流動、透過其他綜合損益按公允價值衡量之金融資產—流動、按攤銷後成本衡量之金融資產—流動、以成本衡量之金融資產—流動、避險之金融資產—流動。同準則第 16 條的長期性之投資則在對應的五款之外，另列第六款「採用權益法之投資：指持有具重大影響力或控制能力之權益工具投資」。該項目僅見於長期性之投資，短期性之投資五目中沒有對應項目，故選 B。\n【逐項排除】\n(A) 避險之金融資產同時見於同準則第 15 條第二項第二款第五目的流動項目與同準則第 16 條第五款的非流動項目，兩邊都有。\n(B) 採用權益法之投資只列於同準則第 16 條第六款，同準則第 15 條的短期性之投資並無此一項目，故為不可能同時出現者。\n(C) 以成本衡量之金融資產同時見於同準則第 15 條第二項第二款第四目與同準則第 16 條第四款，兩邊都有。\n(D) 按攤銷後成本衡量之金融資產同時見於同準則第 15 條第二項第二款第三目與同準則第 16 條第三款，兩邊都有。\n【記憶點】五種金融資產流動與非流動成對出現，只有採用權益法之投資單站長期那一邊。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-018","李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-015",114,"甲股份有限公司 113 年度財務報表於 114 年 3 月 31 日經股東會通過，該公司屏東廠不幸於 114 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-015",112,"公法上之請求權，於請求權人假設為稅捐處，無法律另有規定，於 111 年 8 月 1 日已將 111 年房屋稅單合法送達欠稅人，依行政程序法第 131 條規定，該筆欠稅若至何時不移送強制執行其請求權即消滅？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-015",111,"下列何種情況下，商業得不另製記帳憑證，而以原始憑證作為記帳憑證？①整理結算 ②會計事務較簡 ③結算後轉入帳目 ④原始憑證已符合記帳需要",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-015",110,"大鵬電子公司擁有甲、乙兩棟辦公大樓，甲棟供營業使用，乙棟供出租賺取租金，此兩棟大樓可否辦理資產重估、認列減損損失？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-015",109,"依商業會計法之規定，應於決算報表上簽名或蓋章之人，並無不法或不正當行為時，於該決算報表獲得承認後可解除對於該年度會計上之責任者，為：①代表商業之負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",false,1786689132088]