[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-033":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-033","book-113-1-bookkeeping-law-033",113,1,33,"商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",{"A":17,"B":18,"C":19,"D":20},"5 年、會計年度終了","10 年、會計年度終了","5 年、年度決算程序辦理終了","10 年、年度決算程序辦理終了","C",null,"本題考點：《商業會計法》第 38 條對會計憑證所定的保存年限，以及該保存期間的起算時點。\n【正解理由】依《商業會計法》第 38 條第一項，「各項會計憑證，除應永久保存或有關未結會計事項者外，應於年度決算程序辦理終了後，至少保存五年」；條文把年限定為五年，起算日定在年度決算程序辦理終了之後，而不是會計年度終了之日，故選 C。\n【逐項排除】\n(A) 五年與條文相符，但起算日寫成會計年度終了，與《商業會計法》第 38 條第一項所定之「年度決算程序辦理終了後」不同。\n(B) 十年是《商業會計法》第 38 條第二項對會計帳簿及財務報表所定的年限，用在會計憑證已屬誤植，起算日亦寫錯。\n(C) 五年、自年度決算程序辦理終了後起算，與《商業會計法》第 38 條第一項完全相符，為正確選項。\n(D) 起算日與條文一致，但十年適用的對象是會計帳簿及財務報表，不是各項會計憑證。\n【記憶點】《商業會計法》第 38 條：憑證五年、帳簿與報表十年，兩者都從決算程序辦理終了起算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-032","下列何者不是財務報表必要之附註事項？",32,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-034","依現行商業會計法規定，下列敘述何者錯誤？",34,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-031","依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",31,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-035","依商業會計處理準則規定，下列那些資產，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？①採用權益法之投資 ②投資性不動產 ③以成本衡量之權益工具投資 ④商譽 ⑤按攤銷後成本衡量之金融資產",35,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-030","依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-036","依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-033",114,"A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-033",112,"下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-033",111,"關於公司登記，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-033",110,"下列何種情形，行政機關應給予處分相對人陳述意見之機會？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-033",109,"甲企業社設立於臺南市，登記資本額為新臺幣 6 萬元，會計事務擬委由記帳士代為處理，依商業會計法規定，其商業會計事務之管理機關，下列何者正確？",false,1786689132262]