[{"data":1,"prerenderedAt":449},["ShallowReactive",2],{"exam-110-1":3},{"ys":4,"year":5,"total":6,"essayTotal":7,"subjects":8},"110-1",110,120,8,[9,101,285,440],{"name":10,"slug":11,"kicker":12,"count":13,"explained":13,"list":14,"essay":97},"會計學概要","accounting","會計學概要 · Accounting",20,[15,21,26,31,35,39,43,46,49,53,57,61,66,70,74,78,82,86,90,94],{"webId":16,"number":17,"stem":18,"answer":19,"indexable":20},"book-110-1-accounting-001",1,"甲、乙及丙三人成立合夥商店，三人商議約定盈餘分配條件包含：①甲、乙、丙之設算薪資分別為$30,000、$25,000…","D",true,{"webId":22,"number":23,"stem":24,"answer":25,"indexable":20},"book-110-1-accounting-002",2,"下列何者正確？","C",{"webId":27,"number":28,"stem":29,"answer":30,"indexable":20},"book-110-1-accounting-003",3,"甲養雞場之經營業務為自市場購入小雞飼養，待養大後再將之運至市場販售。X1 年 3 月，甲養雞場自市場以每隻$20 價…","B",{"webId":32,"number":33,"stem":34,"answer":19,"indexable":20},"book-110-1-accounting-004",4,"甲公司 X1 年期初存貨之成本與零售價分別為$4,150、$5,000，X1 年購入商品之成本與零售價分別為$57,…",{"webId":36,"number":37,"stem":38,"answer":25,"indexable":20},"book-110-1-accounting-005",5,"甲公司於 4 月 1 日取得乙客戶之票據一紙，面額$36,000，附息 5%，4 個月到期。甲公司於 5 月 1 日…",{"webId":40,"number":41,"stem":42,"answer":25,"indexable":20},"book-110-1-accounting-006",6,"甲公司在 X1 年之期初存貨與進貨資料如下：數量進貨單價 1月1日 300 $10 3月5日 300 12 7 月 …",{"webId":44,"number":45,"stem":24,"answer":25,"indexable":20},"book-110-1-accounting-007",7,{"webId":47,"number":7,"stem":48,"answer":25,"indexable":20},"book-110-1-accounting-008","甲公司於 X1 年底向乙銀行商借 5 年期之借款$500,000，利率 8%，並與銀行約定自 X2 年起，每年年底支…",{"webId":50,"number":51,"stem":52,"answer":25,"indexable":20},"book-110-1-accounting-009",9,"甲公司在 X1 年底之股東權益如下：股東權益普通股，面值$10，已發行且流通在外 80,000 股 $800,000…",{"webId":54,"number":55,"stem":56,"answer":30,"indexable":20},"book-110-1-accounting-010",10,"甲公司在 X1 年 4 月 1 日以$85,000 購入設備，預估使用年限 10 年，殘值$3,000，使用直線法提…",{"webId":58,"number":59,"stem":60,"answer":25,"indexable":20},"book-110-1-accounting-011",11,"甲公司 X1 年初持有之存貨包含：直接原料、在製品及製成品，其成本分別為$3,000、$4,800、 $28,000…",{"webId":62,"number":63,"stem":64,"answer":65,"indexable":20},"book-110-1-accounting-012",12,"X1 年 1 月 1 日，甲公司發行面額$3,000,000、5 年期、年利率 9%的公司債，該公司債於每年 1 月…","A",{"webId":67,"number":68,"stem":69,"answer":19,"indexable":20},"book-110-1-accounting-013",13,"乙公司 X0 年 3 月 30 日撥補零用金，當日零用金保管箱餘現金$1,655，其傳票上的分錄中出現「借：現金短溢…",{"webId":71,"number":72,"stem":73,"answer":25,"indexable":20},"book-110-1-accounting-014",14,"丙公司下列交易屬於營業活動之現金流量者有幾項： ①支付所得稅款 ②發行普通股以取得土地 ③可轉換公司債轉換為普通股 …",{"webId":75,"number":76,"stem":77,"answer":65,"indexable":20},"book-110-1-accounting-015",15,"丁公司之會計處理採用應計基礎。結帳後，X7 年度之淨利為$200,000。經會計師進一步分析，發現下列事件： (1)…",{"webId":79,"number":80,"stem":81,"answer":30,"indexable":20},"book-110-1-accounting-016",16,"丙公司在購入後隔年將耐用 10 年設備之折舊方法，由直線法改為年數合計法，相較於更改前，對利息保障倍數的影響為：",{"webId":83,"number":84,"stem":85,"answer":25,"indexable":20},"book-110-1-accounting-017",17,"沖銷壞帳對速動比率的影響為：",{"webId":87,"number":88,"stem":89,"answer":30,"indexable":20},"book-110-1-accounting-018",18,"假設乙公司期初存貨比期末存貨多$215,000，本期銷貨成本為$1,400,000，本期應付帳款增加數為$565,0…",{"webId":91,"number":92,"stem":93,"answer":25,"indexable":20},"book-110-1-accounting-019",19,"臺北市立動物園今年誕生新萌主貘花豆，吸引了許多喜愛馬來貘的動物認養人。對於臺北市立動物園而言，新生貘貘花豆在會計上係…",{"webId":95,"number":13,"stem":96,"answer":65,"indexable":20},"book-110-1-accounting-020","會計資訊品質中，最能夠提高資訊使用者決策品質者為：",{"count":33,"points":98,"split":99},50,[51,63,37,100],24,{"name":102,"slug":103,"kicker":104,"count":98,"explained":98,"list":105,"essay":284},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law",[106,109,112,115,118,121,124,127,130,133,136,139,142,145,148,151,154,157,160,163,166,170,174,178,181,185,189,193,197,201,205,209,213,217,221,225,229,233,237,241,245,249,253,257,261,265,269,273,277,281],{"webId":107,"number":17,"stem":108,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-001","依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應…",{"webId":110,"number":23,"stem":111,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-002","今年 25 歲的甲於大學畢業後，並未取得記帳士資格，也未依其他法律取得執行報稅業務資格，即擅自執行委任報稅及稅務諮詢…",{"webId":113,"number":28,"stem":114,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-003","依記帳士法規定，下列何者非為記帳士得執行之業務？",{"webId":116,"number":33,"stem":117,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-004","張三於 109 年考取記帳士並取得記帳士證書，106 年以前任職財政部臺北國稅局，108 年調任財政部北區國稅局新竹…",{"webId":119,"number":37,"stem":120,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-005","吳記帳士於臺中市設立記帳士事務所，登錄執行業務區域為臺中市、彰化縣、苗栗縣、南投縣，有關於吳記帳士加入記帳士公會事宜…",{"webId":122,"number":41,"stem":123,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-006","公營事業會計事務之處理，應否適用商業會計法之敘述，下列何者正確？",{"webId":125,"number":45,"stem":126,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-007","日本 A 公司於臺中市設立分公司，其營業所用資金為新臺幣 5 千萬元，請問該分公司登記之受理機關與商業會計事務之管理…",{"webId":128,"number":7,"stem":129,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-008","崇德公司 110 年 9 月以 200 萬元購進商品一批，另以 110 萬元售予個人王君一批商品，請問崇德公司該二商…",{"webId":131,"number":51,"stem":132,"answer":65,"indexable":20},"book-110-1-bookkeeping-law-009","傳票上登載之會計項目，下列敘述何者正確？",{"webId":134,"number":55,"stem":135,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-010","依商業會計法規定，代表商業之負責人、經理人、主辦及經辦會計人員，會被處新臺幣 6 萬元以上 30 萬元以下罰鍰之項目…",{"webId":137,"number":59,"stem":138,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-011","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…",{"webId":140,"number":63,"stem":141,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-012","甲股份有限公司之商業會計事務委任張記帳士處理，因故未編製 109 會計年度決算報表，依商業會計法規定，與此事務有關之…",{"webId":143,"number":68,"stem":144,"answer":65,"indexable":20},"book-110-1-bookkeeping-law-013","水湳建設公司持有以下四筆土地：甲地為建築中備售房屋地基、乙地為目前總公司辦公大樓地基、丙地出租並伺機出售、丁地為桃園…",{"webId":146,"number":72,"stem":147,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-014","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…",{"webId":149,"number":76,"stem":150,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-015","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":152,"number":80,"stem":153,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-016","臺北公司 109 年度決算程序辦理於 110 年 4 月 30 日終了，除應永久保存或有關未結會計事項者外，各項會計…",{"webId":155,"number":84,"stem":156,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-017","臺中公司發行甲、乙兩種公司債，甲公司債採溢價發行，乙公司債採折價發行，並按有效利息法攤銷溢折價，下列敘述何者正確？",{"webId":158,"number":88,"stem":159,"answer":65,"indexable":20},"book-110-1-bookkeeping-law-018","依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",{"webId":161,"number":92,"stem":162,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-019","適用商業會計法的主體有那些？①公司 ②非小規模之獨資、合夥 ③小規模之獨資、合夥 ④信用合作社 ⑤私立學校",{"webId":164,"number":13,"stem":165,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-020","依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",{"webId":167,"number":168,"stem":169,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-021",21,"依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",{"webId":171,"number":172,"stem":173,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-022",22,"依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",{"webId":175,"number":176,"stem":177,"answer":65,"indexable":20},"book-110-1-bookkeeping-law-023",23,"依商業會計處理準則第 9 條規定，會計帳簿之記載方式，下列敘述何者正確？",{"webId":179,"number":100,"stem":180,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-024","彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2…",{"webId":182,"number":183,"stem":184,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-025",25,"依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",{"webId":186,"number":187,"stem":188,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-026",26,"依商業會計法規定，有關資產重估的會計處理，下列敘述何者錯誤？",{"webId":190,"number":191,"stem":192,"answer":65,"indexable":20},"book-110-1-bookkeeping-law-027",27,"依商業會計處理準則規定，有關本期所得稅資產之敘述，下列何者正確？",{"webId":194,"number":195,"stem":196,"answer":65,"indexable":20},"book-110-1-bookkeeping-law-028",28,"依商業會計處理準則規定，有關負債準備之敘述何者正確？",{"webId":198,"number":199,"stem":200,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-029",29,"依商業會計處理準則規定，保留盈餘不包含下列那一項會計項目？",{"webId":202,"number":203,"stem":204,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-030",30,"依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",{"webId":206,"number":207,"stem":208,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-031",31,"有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",{"webId":210,"number":211,"stem":212,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-032",32,"下列何者不是營業報告書的內容？",{"webId":214,"number":215,"stem":216,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-033",33,"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":218,"number":219,"stem":220,"answer":65,"indexable":20},"book-110-1-bookkeeping-law-034",34,"若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",{"webId":222,"number":223,"stem":224,"answer":65,"indexable":20},"book-110-1-bookkeeping-law-035",35,"下列何者非屬行政處分無效之原因？",{"webId":226,"number":227,"stem":228,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-036",36,"警察於十字路口以手勢指揮交通，與警察對違規駕駛開罰單，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",{"webId":230,"number":231,"stem":232,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-037",37,"行政機關作成行政處分時，關於附款下列敘述何者錯誤？",{"webId":234,"number":235,"stem":236,"answer":65,"indexable":20},"book-110-1-bookkeeping-law-038",38,"依公司法規定，下列敘述何者正確？",{"webId":238,"number":239,"stem":240,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-039",39,"公司設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，其效力如何？",{"webId":242,"number":243,"stem":244,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-040",40,"有關公司法對公司權利能力之限制，下列敘述何者正確？",{"webId":246,"number":247,"stem":248,"answer":65,"indexable":20},"book-110-1-bookkeeping-law-041",41,"依商業登記法規定，有關限制行為能力人之商業行為，下列敘述何者正確？",{"webId":250,"number":251,"stem":252,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-042",42,"關於分公司之敘述，下列何者錯誤？",{"webId":254,"number":255,"stem":256,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-043",43,"甲公司投資乙公司，並指定 A 君、B 君及 C 君為代表人，關於甲公司以法人股東身分或以其代表人當選為乙公司之董事或…",{"webId":258,"number":259,"stem":260,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-044",44,"依公司法第 393 條規定之公司登記文件，任何人得至主管機關之資訊網站查閱，但其中那一事項，須經公司同意？",{"webId":262,"number":263,"stem":264,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-045",45,"關於獨資、合夥事業之商業登記，下列敘述何者正確？",{"webId":266,"number":267,"stem":268,"answer":19,"indexable":20},"book-110-1-bookkeeping-law-046",46,"中華民國記帳士職業倫理道德規範，由下列何機關研擬發布？",{"webId":270,"number":271,"stem":272,"answer":65,"indexable":20},"book-110-1-bookkeeping-law-047",47,"李記帳士於所得稅結算申報期間，主動至國稅局擔任志工，熱心為納稅人服務，該行為符合記帳士職業倫理道德規範之何準則？",{"webId":274,"number":275,"stem":276,"answer":30,"indexable":20},"book-110-1-bookkeeping-law-048",48,"陳記帳士為精進稅務專業能力，每年皆經常參加國稅局及記帳士公會之相關專業課程，該行為符合記帳士職業倫理道德規範之何準則…",{"webId":278,"number":279,"stem":280,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-049",49,"林記帳士受甲公司委任，為甲公司處理商業會計事務及稅務，甲公司因為向銀行融資，請求林記帳士配合作帳調整，但林記帳士堅持…",{"webId":282,"number":98,"stem":283,"answer":25,"indexable":20},"book-110-1-bookkeeping-law-050","張記帳士執行業務收取客戶個人資料時，都依個人資料保護法及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",null,{"name":286,"slug":287,"kicker":288,"count":98,"explained":98,"list":289,"essay":284},"稅務相關法規概要","tax-law","稅務相關法規 · Tax Law",[290,293,296,299,302,305,308,311,314,317,320,323,326,329,332,335,338,341,344,347,350,353,356,359,362,365,368,371,374,377,380,383,386,389,392,395,398,401,404,407,410,413,416,419,422,425,428,431,434,437],{"webId":291,"number":17,"stem":292,"answer":19,"indexable":20},"book-110-1-tax-law-001","下列何者屬於綜合所得稅申報之特別扣除額項目？",{"webId":294,"number":23,"stem":295,"answer":30,"indexable":20},"book-110-1-tax-law-002","個人購買短期票券，其到期兌償金超過首次發售價格部分，應如何計徵綜合所得稅？",{"webId":297,"number":28,"stem":298,"answer":65,"indexable":20},"book-110-1-tax-law-003","下列何者為營利事業所得稅申報書營業收入調節欄項下，開立統一發票金額之加項？",{"webId":300,"number":33,"stem":301,"answer":19,"indexable":20},"book-110-1-tax-law-004","營利事業為員工投保團體健康保險，其由營利事業負擔之保險費，每人每月最多在新臺幣多少元以內，免視為員工之薪資所得？",{"webId":303,"number":37,"stem":304,"answer":65,"indexable":20},"book-110-1-tax-law-005","甲公司採用分期付款方式銷貨並以毛利百分比法認列銷貨利益，本年度期初分期付款未實現毛利為 100 萬元，期初應收分期付…",{"webId":306,"number":41,"stem":307,"answer":25,"indexable":20},"book-110-1-tax-law-006","依據統一發票使用辦法第 22 條之規定，營業人對當期購買之統一發票賸餘空白未使用部分，應如何處理？",{"webId":309,"number":45,"stem":310,"answer":65,"indexable":20},"book-110-1-tax-law-007","依據統一發票使用辦法第 12 條之規定，營業人以貨物與他人交換貨物者，應於何時開立統一發票？",{"webId":312,"number":7,"stem":313,"answer":30,"indexable":20},"book-110-1-tax-law-008","依據所得稅法第 110 條之規定，納稅人未辦理結算申報，而經稽徵機關調查有應課稅之所得額者，除補徵稅款外，應照補徵稅…",{"webId":315,"number":51,"stem":316,"answer":19,"indexable":20},"book-110-1-tax-law-009","營利事業預先提列備抵呆帳者，其呆帳損失之認列，下列敘述何者正確？",{"webId":318,"number":55,"stem":319,"answer":30,"indexable":20},"book-110-1-tax-law-010","假設甲公司帳載營業毛利 900 萬元，營業費用 700 萬元，其中捐贈費用 100 萬元包括以下三筆：透過興學基金會…",{"webId":321,"number":59,"stem":322,"answer":19,"indexable":20},"book-110-1-tax-law-011","依營利事業查核準則規定，營利事業繳納以下何種稅款，得列為費用或損失？",{"webId":324,"number":63,"stem":325,"answer":25,"indexable":20},"book-110-1-tax-law-012","有關營利事業列報交際費之敘述，下列何者錯誤？",{"webId":327,"number":68,"stem":328,"answer":65,"indexable":20},"book-110-1-tax-law-013","營利事業採用完工百分比法計算工程損益時，其計算方法不包括下列何者？",{"webId":330,"number":72,"stem":331,"answer":25,"indexable":20},"book-110-1-tax-law-014","營業人之交易，下列何者免徵營業稅？①國內出售黃金條塊 ②進口黃金條塊 ③國內銷售生鮮農產品 ④進口生鮮農產品",{"webId":333,"number":76,"stem":334,"answer":30,"indexable":20},"book-110-1-tax-law-015","依據所得稅法第 14 條之規定，著作人自行出版銷售著作之收入屬於何種所得？",{"webId":336,"number":80,"stem":337,"answer":30,"indexable":20},"book-110-1-tax-law-016","甲公司為加值型營業稅之營業人，當期國內應稅銷售額為 600 萬元，外銷銷售額 100 萬元，因進貨及費用而取得之進項…",{"webId":339,"number":84,"stem":340,"answer":25,"indexable":20},"book-110-1-tax-law-017","有關小規模營業人之敘述，下列何者錯誤？",{"webId":342,"number":88,"stem":343,"answer":19,"indexable":20},"book-110-1-tax-law-018","營業人專營免稅營業項目者，下列敘述何者正確？①免辦理營業登記 ②免開立統一發票 ③免辦理營業稅申報 ④進項稅額不得申…",{"webId":345,"number":92,"stem":346,"answer":65,"indexable":20},"book-110-1-tax-law-019","甲公司為兼營營業人，假設其當期加值型營業稅應稅銷售額 30 萬元，免稅銷售額 30 萬元，零稅率銷售額 30 萬元，…",{"webId":348,"number":13,"stem":349,"answer":30,"indexable":20},"book-110-1-tax-law-020","納稅義務人應納稅捐逾 30 日仍未繳納，應由稅捐稽徵機關移送強制執行，其依現行法可以暫緩強制執行者，下列敘述何者錯誤…",{"webId":351,"number":168,"stem":352,"answer":25,"indexable":20},"book-110-1-tax-law-021","甲君因欠繳綜合所得稅導致其所有之土地遭法院拍賣，假設甲君尚未繳納或償還之項目包括：①欠繳之所得稅 ②該筆土地的地價稅…",{"webId":354,"number":172,"stem":355,"answer":65,"indexable":20},"book-110-1-tax-law-022","有關稅捐核課期間之敘述，下列何者錯誤？",{"webId":357,"number":176,"stem":358,"answer":19,"indexable":20},"book-110-1-tax-law-023","有關納稅義務人對核定之稅捐如有不服，其申請復查之期限，下列敘述何者錯誤？（假設以下日期均非例假日）",{"webId":360,"number":100,"stem":361,"answer":65,"indexable":20},"book-110-1-tax-law-024","我國遺產稅的課徵採用超額累進的稅率結構，其稅率為下列何者？",{"webId":363,"number":183,"stem":364,"answer":30,"indexable":20},"book-110-1-tax-law-025","有關遺產稅免稅額之規定，下列何者錯誤？",{"webId":366,"number":187,"stem":367,"answer":65,"indexable":20},"book-110-1-tax-law-026","贈與稅的應納稅額最少在多少元以上，納稅義務人確有困難無法一次繳納現金者，可以申請分期繳納？",{"webId":369,"number":191,"stem":370,"answer":19,"indexable":20},"book-110-1-tax-law-027","依據遺產及贈與稅法第 24 條之規定，贈與稅的申報期限為下列何者？",{"webId":372,"number":195,"stem":373,"answer":25,"indexable":20},"book-110-1-tax-law-028","依所得稅法相關規定，下列何項特別扣除額係以個人為單位？①長期照顧 ②儲蓄投資 ③教育學費 ④ 保險費 ⑤幼兒學前",{"webId":375,"number":199,"stem":376,"answer":19,"indexable":20},"book-110-1-tax-law-029","依現行所得稅法規定，有關所得類別之敘述，下列何者正確？",{"webId":378,"number":203,"stem":379,"answer":25,"indexable":20},"book-110-1-tax-law-030","依現行所得稅法規定，下列何項所得必須併入綜合所得總額課徵綜合所得稅？①出售上市股票之交易所得 ②個人取自營利事業贈與…",{"webId":381,"number":207,"stem":382,"answer":19,"indexable":20},"book-110-1-tax-law-031","丙公司 110 年期初備抵呆帳餘額為 4 萬元，期末有應收帳款 300 萬元及應收票據 200 萬元，則丙公司申報 …",{"webId":384,"number":211,"stem":385,"answer":25,"indexable":20},"book-110-1-tax-law-032","陳先生與陳太太夫妻綜合所得稅係採合併計稅合併申報，陳先生有作詞收入 25 萬元及演講收入 12 萬元，陳太太有作曲收…",{"webId":387,"number":215,"stem":388,"answer":25,"indexable":20},"book-110-1-tax-law-033","綜合所得稅之各類所得計算，下列何者無必要成本及費用之減除？①自力耕作、漁、牧、林、礦之所得 ②競技、競賽及機會中奬之…",{"webId":390,"number":219,"stem":391,"answer":19,"indexable":20},"book-110-1-tax-law-034","張翠山一家人 110 年有股利所得如下：張翠山 40 萬元、其妻殷素素 50 萬元、其子張無忌（19 歲）20 萬元…",{"webId":393,"number":223,"stem":394,"answer":25,"indexable":20},"book-110-1-tax-law-035","甲公司總機構在日本，其 110 年在我國境內提供技術服務收入 2 億元，經財政部核定按營業收入百分比計算所得，而甲公…",{"webId":396,"number":227,"stem":397,"answer":25,"indexable":20},"book-110-1-tax-law-036","依所得稅法相關規定，營利事業之支出，下列何者不得列為費用或損失？①遭受不可抗力之災害損失未受有保險賠償部分 ②資本之…",{"webId":399,"number":231,"stem":400,"answer":65,"indexable":20},"book-110-1-tax-law-037","下列何者得免用統一發票？①營業人取得之賠償收入 ②娛樂業之門票收入 ③獨資事業 ④電視臺之廣告播映",{"webId":402,"number":235,"stem":403,"answer":19,"indexable":20},"book-110-1-tax-law-038","營利事業之帳簿憑證因公司會計人員帶回家以致滅失者，稽徵機關如何計算其所得額？",{"webId":405,"number":239,"stem":406,"answer":65,"indexable":20},"book-110-1-tax-law-039","納稅義務人，有下列何種情形，除追繳稅款外，按所漏稅額處五倍以下罰鍰，並得停止其營業？①虛報進項稅額 ②經核定應使用統…",{"webId":408,"number":243,"stem":409,"answer":25,"indexable":20},"book-110-1-tax-law-040","下列何者非我國加值型及非加值型營業稅之課稅範圍？",{"webId":411,"number":247,"stem":412,"answer":25,"indexable":20},"book-110-1-tax-law-041","下列何者之營業稅稅率為百分之一？①理髮業 ②農產品批發市場之承銷人 ③計程車業 ④有陪侍服務之茶室",{"webId":414,"number":251,"stem":415,"answer":25,"indexable":20},"book-110-1-tax-law-042","依加值型及非加值型營業稅法規定，進口菸品於計算其營業稅應納稅額時，其稅基為何？",{"webId":417,"number":255,"stem":418,"answer":30,"indexable":20},"book-110-1-tax-law-043","下列何種情況溢付之營業稅得申請退還？①因銷售免稅貨物或勞務 ②因購置自用乘人小汽車 ③因進口機器設備 ④因合併註銷登…",{"webId":420,"number":259,"stem":421,"answer":19,"indexable":20},"book-110-1-tax-law-044","下列情形何者非視為銷售貨物？",{"webId":423,"number":263,"stem":424,"answer":25,"indexable":20},"book-110-1-tax-law-045","下列何種情形，免課贈與稅？",{"webId":426,"number":267,"stem":427,"answer":19,"indexable":20},"book-110-1-tax-law-046","被繼承人之下列財產，何者無需列入遺產總額？①捐贈給臺北市政府之遺產 ②遺產中作農業使用之農業用地 ③以部分遺產成立基…",{"webId":429,"number":271,"stem":430,"answer":19,"indexable":20},"book-110-1-tax-law-047","擔保稅款之擔保品計價，下列何者錯誤？",{"webId":432,"number":275,"stem":433,"answer":65,"indexable":20},"book-110-1-tax-law-048","納稅義務人已於 110 年 5 月 30 日申報綜合所得稅，且無故意以詐欺或其他不正當方法逃漏稅捐，核課期間至何時截…",{"webId":435,"number":279,"stem":436,"answer":65,"indexable":20},"book-110-1-tax-law-049","營利事業分期付款銷貨採下列那種方法計算損益者，有關銷貨收入之應收債權，不得提列備抵呆帳？",{"webId":438,"number":98,"stem":439,"answer":25,"indexable":20},"book-110-1-tax-law-050","依所得稅法相關規定，營利事業認列捐贈之費用，下列敘述何者錯誤？",{"name":441,"slug":442,"kicker":443,"count":444,"explained":444,"list":445,"essay":446},"租稅申報實務","tax-filing","租稅申報實務 · Tax Filing",0,[],{"count":33,"points":447,"split":448},100,[203,13,13,203],1786689123698]