[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-013":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-013","book-105-1-bookkeeping-law-013",105,1,13,"各種商業均不得豁免設置之帳簿為下列何種？",{"A":17,"B":18,"C":19,"D":20},"普通序時帳簿","總分類帳簿","記錄成本之帳簿","特種序時帳簿","B",null,"本題考點：《商業會計法》第 23 條所定必須設置的會計帳簿，以及該條但書開放豁免的究竟是哪一本。\n【正解理由】《商業會計法》第 23 條規定「商業必須設置之會計帳簿，為普通序時帳簿及總分類帳簿。製造業或營業範圍較大者，並得設置記錄成本之帳簿，或必要之特種序時帳簿及各種明細分類帳簿。但其會計制度健全，使用總分類帳會計項目日計表者，得免設普通序時帳簿。」該條但書只放行普通序時帳簿一種，總分類帳簿沒有任何免設出口，故選 B。\n【逐項排除】\n(A) 普通序時帳簿雖屬必設，但《商業會計法》第 23 條但書明定會計制度健全且使用總分類帳會計項目日計表者得免設，因此可以豁免。\n(B) 正確。總分類帳簿依《商業會計法》第 22 條為記載各統馭會計項目而設，是《商業會計法》第 23 條列名的必設帳簿，且不在但書豁免範圍內。\n(C) 記錄成本之帳簿在《商業會計法》第 23 條的文字是「製造業或營業範圍較大者，並得設置」，屬得設而非必設。\n(D) 特種序時帳簿依《商業會計法》第 21 條為對於特種事項為序時登記而設，《商業會計法》第 23 條同樣把它放在得設置的範圍。\n【記憶點】必設兩本、豁免一本，能被日計表頂掉的只有普通序時帳簿。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-012","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」？",12,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-016","依照現行商業會計處理準則，「避險之衍生金融資產－流動」應如何衡量？",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-013",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-013",113,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-013",112,"記帳士應遵守之原則，不包括下列何者？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-013",111,"有關資產重估價之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-013",110,"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、丁地為桃園分公司預定地基，目前閒置未作任何使用，依商業會計法規定，該四筆土地係屬何種資產？",false,1786689135846]