[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-014":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-014","book-105-1-bookkeeping-law-014",105,1,14,"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？",{"A":17,"B":18,"C":19,"D":20},"1 個月","2 個月","2 個半月","3 個月","B",null,"本題考點：《商業會計法》第 34 條所定登帳的時序原則與最後期限。\n【正解理由】《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。」條文以逐日登帳為原則，並把容忍上限訂在二個月，逾期即屬不按時記帳，故選 B。\n【逐項排除】\n(A) 一個月短於條文所定期限，《商業會計法》第 34 條的文字明白寫的是二個月，並非一個月，以一個月作答會把法定容忍上限縮得比條文更嚴。\n(B) 正確。《商業會計法》第 34 條的最後期限就是二個月，逐日登帳仍為原則，超過二個月即屬不按時記帳，並由《商業會計法》第 78 條第三款科處罰鍰。\n(C) 二個半月是《商業會計法》第 65 條決算於必要時得延長的期間，屬於年度決算作業的時限，與逐日登帳的期限分屬兩個階段，不可互換。\n(D) 三個月未見於《商業會計法》第 34 條的文字，把期限拉長到三個月，會使第三個月內尚未登帳的情形脫離該條的規範。\n【記憶點】原則逐日登帳，最後底線二個月；二個半月是決算的延長，不是登帳的寬限。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-017","依照現行商業會計處理準則，商業之「應付股息紅利」應置於何一會計項目下？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-014",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-014",113,"甲君兩年前以 500 萬元購入土地一筆，今以該土地入股 A 公司，該筆土地目前公告現值 400 萬元，公允價值 800 萬元、淨變現價值 720 萬元，試問 A 公司資產負債表上該筆土地帳列金額？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-014",112,"書面之行政處分，符合一定情形者，得不記明理由，下列何者不包括在內？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-014",111,"對於商業欲變更會計年度，應否呈請主管機關同意之規定，商業會計法與所得稅法之規定是否相同？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-014",110,"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，下列敘述何者正確？",false,1786689135864]