[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-012":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-105-1-記帳相關法規概要-012","book-105-1-bookkeeping-law-012",105,1,12,"下列何種憑證為「證明處理會計事項人員之責任，而為記帳所根據之憑證」？",{"A":17,"B":18,"C":19,"D":20},"外來憑證","對外憑證","記帳憑證","內部憑證","C",null,"本題考點：《商業會計法》第 15 條對會計憑證的二分，以及與《商業會計法》第 16 條原始憑證三種類型的區辨。\n【正解理由】《商業會計法》第 15 條規定「商業會計憑證分下列二類：一、原始憑證：證明會計事項之經過，而為造具記帳憑證所根據之憑證。二、記帳憑證：證明處理會計事項人員之責任，而為記帳所根據之憑證。」題幹引號內的敘述與該條第二款逐字相同，指向的是記帳憑證，故選 C。\n【逐項排除】\n(A) 外來憑證是《商業會計法》第 16 條所列原始憑證之一，係自其商業本身以外之人所取得者，作用在證明會計事項之經過，而非證明處理人員之責任。\n(B) 對外憑證同屬《商業會計法》第 16 條的原始憑證，係給與其商業本身以外之人者，方向由內而外，仍停在原始憑證這一層。\n(C) 正確。記帳憑證是據以登入會計帳簿的憑證，《商業會計法》第 17 條並將其分為收入傳票、支出傳票與轉帳傳票，簽章者即責任歸屬所在。\n(D) 內部憑證是《商業會計法》第 16 條原始憑證的第三種，係由其商業本身自行製存者，用來證明內部會計事項。\n【記憶點】原始憑證證明事情的經過，記帳憑證證明經手人的責任。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-011","商業之財務報表，除有未結會計事項外，應於年度決算程序辦理終了後，至少保存幾年？",11,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-013","各種商業均不得豁免設置之帳簿為下列何種？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-010","依記帳士法規定，下列有關記帳士交付懲戒之敘述，何者錯誤？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-014","會計事項除應按發生次序逐日登帳外，至遲不得超過幾個月完成登帳？",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-009","依記帳士法規定，下列何者非記帳士應付懲戒之情事？",9,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-015","資產之取得，係由非貨幣性資產交換而來者，其公允價值無法可靠衡量時，依商業會計法第 42 條之規定，須如何處理？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-012",113,"下列有關資產重估價之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-012",112,"下列有關記帳士之行為準則中，何者符合「適任」？①應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ②避免接受任何可能損害或被視為損害其專業判斷之特殊利益 ③應持續進修以維持記帳士專業能力及服務之效果與品質 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-012",111,"依商業會計處理準則第 18 條規定，下列何者應列為「不動產、廠房及設備」項下？①為賺取資本增值所持有之不動產 ②用於生產之機器設備 ③生產性植物 ④供管理目的所持有之建築物 ⑤供運輸使用之車輛",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-012",110,"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，與此事務有關之下列何者，應處新臺幣 3 萬元以上 15 萬元以下罰鍰：①董事長 ②董事 ③監察人 ④總經理 ⑤張記帳士 ⑥經辦會計 ⑦會計長",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-012",109,"耐用年限屆滿仍可繼續供營業上使用之資產，有關折舊之提列，在商業會計法上有何規定？",false,1786689135840]