[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-019":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-019","book-105-1-bookkeeping-law-019",105,1,19,"依商業會計法第 50 條之規定，無形資產若為自行發展取得者，應如何認定其取得成本？",{"A":17,"B":18,"C":19,"D":20},"以登記時之成本及其後之研究發展支出作為取得成本","以創作完成時之成本及其後之研究發展支出作為取得成本","以登記或創作完成時之成本作為取得成本","以無形資產適於為營業上之使用時之成本作為取得成本","C",null,"本題考點：《商業會計法》第 50 條第二項自行發展無形資產的取得成本認定時點，以及其後研究發展支出的處理。\n【正解理由】《商業會計法》第 50 條第二項規定「前項無形資產自行發展取得者，以登記或創作完成時之成本作為取得成本，其後之研究發展支出，應作為當期費用。但中央主管機關另有規定者，不在此限。」條文把取得成本鎖在登記或創作完成時的成本，其後支出一律費用化，故選 C。\n【逐項排除】\n(A) 前段的登記時之成本雖與條文相符，但把其後之研究發展支出併入取得成本，牴觸《商業會計法》第 50 條第二項該等支出應作為當期費用的規定。\n(B) 前段的創作完成時之成本亦與條文相符，錯誤同樣在後段，《商業會計法》第 50 條第二項不允許把其後之研究發展支出資本化為取得成本。\n(C) 正確。《商業會計法》第 50 條第二項並列登記與創作完成兩個時點，以該時點之成本作為取得成本，未再加計其後之研究發展支出。\n(D) 適於為營業上之使用時並非《商業會計法》第 50 條第二項所定時點，該項採用的是登記或創作完成時，兩者時序與判準都不同。\n【記憶點】自行發展的無形資產，成本切在登記或創作完成當下，之後的研發支出一律列當期費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-018","財務報表內容所稱之收益，係指報導期間經濟效益之增加，依商業會計法之規定，不包含依何種方式而增加之收益？",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-020","商業之支出達一定金額者，應使用匯票、本票、支票、劃撥、電匯、轉帳或其他經主管機關核定之支付工具或方法，並載明受款人。目前依據中央主管機關之公告，此一金額為新臺幣多少元？",20,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-021","下列何者屬於商業會計法所稱之商業？",21,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-022","依商業會計法規定，有一股份有限公司章程規定「本公司主辦會計人員之任免，應經由董事會以全體董事出席，全體董事一致同意。」今該公司欲撤換現任主辦會計人員，應經由：",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-019",114,"下列有關長期性投資之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-019",113,"主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-019",112,"會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-019",111,"在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-019",110,"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",false,1786689135917]