[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-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-114-1-記帳相關法規概要-011","book-114-1-bookkeeping-law-011",114,1,11,"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？",{"A":17,"B":18,"C":19,"D":20},"會計事項應於發生的翌日登帳，至遲不得超過 2 個月","會計憑證為權責存在之憑證或應予永久保存或另行裝訂較便者，得另行保管","會計帳簿可由代表商業之負責人授權經理人、主辦或經辦會計人員簽名或蓋章","對外憑證之正本有誤寫或收回作廢者，應將其粘附於原號副本或存根之上，其有缺少或不能收回者，可以不用說明理由","B",null,"本題考點：《商業會計法》就登帳期限、會計憑證另行保管、簽章責任與對外憑證作廢處理的四個細節。\n【正解理由】依《商業會計法》第 36 條第二項，「會計憑證為權責存在之憑證或應予永久保存或另行裝訂較便者，得另行保管。但須互註日期及編號」，選項 (B) 即照錄該項本文所定的例外，敘述正確，故選 B。\n【逐項排除】\n(A) 《商業會計法》第 34 條規定會計事項應按發生次序逐日登帳，至遲不得超過二個月，不是發生的翌日登帳。\n(B) 與《商業會計法》第 36 條第二項相符；《商業會計處理準則》第 7 條第二項對權責存在或應永久保存之原始憑證，同樣採得另行彙訂保管並互註日期、編號的作法。\n(C) 《商業會計法》第 35 條要求記帳憑證及會計帳簿應由代表商業之負責人、經理人、主辦及經辦會計人員簽名或蓋章負責，但書的授權只及於記帳憑證，會計帳簿不在授權之列。\n(D) 《商業會計法》第 37 條第二項規定正本有缺少或不能收回者，應在其副本或存根上註明其理由，不是可以不說明。\n【記憶點】另行保管要互註日期與編號，授權簽章只限記帳憑證，缺正本一定要註明理由。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-009","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？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-013","高雄公司 114 年會計年度終了日為 114 年 12 月 31 日，決算辦理完竣日為 115 年 5 月 15 日，決算程序終了日為 115 年 6 月 15 日，則下列敘述何者錯誤？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-007","下列有關生產性植物之敘述，何者正確？",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-014","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？",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-006","屏東公司派 A 到市場購買中元節拜拜需用的三牲及水果，由於肉販及菜販無法給予 A 相關之原始憑證。試問依照商業會計法第 19 條的規定，正確之處理方式為何？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-015","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？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-011",113,"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",{"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,1786689131546]