[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-023":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-023","book-105-1-bookkeeping-law-023",105,1,23,"依商業會計法規定，關於商業記帳本位與記帳文字之規定，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"商業應以國幣為記帳本位","商業因業務需要，財務報表得以新臺幣外幣併列方式編製","商業不得以外幣記帳","商業會計之記載，除記帳數字適用阿拉伯字外，應以我國文字為之","C",null,"本題考點：《商業會計法》第 7 條的記帳本位規定與《商業會計法》第 8 條的記帳文字規定，題目要挑出敘述錯誤的選項。\n【正解理由】《商業會計法》第 7 條規定，商業應以國幣為記帳本位，至因業務實際需要，而以外國貨幣記帳者，仍應在其決算報表中，將外國貨幣折合國幣。可見以外國貨幣記帳並未被禁止，條文只是附加一項折算義務，要求決算報表上必須折合國幣表達。選項將其寫成一律不得以外幣記帳，與條文明文容許的情形相反，故選 C。\n【逐項排除】\n(A) 與《商業會計法》第 7 條前段「商業應以國幣為記帳本位」相符，敘述正確。\n(B) 決算報表上仍有折合國幣之金額，另行併列外幣資訊並不牴觸《商業會計法》第 7 條所定的折算義務，敘述正確。\n(C) 《商業會計法》第 7 條明文容許因業務實際需要以外國貨幣記帳，本選項卻寫成一概不得，為本題應選的錯誤敘述。\n(D) 與《商業會計法》第 8 條「商業會計之記載，除記帳數字適用阿拉伯字外，應以我國文字為之」相符，敘述正確。\n【記憶點】外幣可以記，決算一定要折回國幣。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-024","商業負責人應於會計年度終了後至遲多久的時間內，將商業之決算報表提請商業出資人、合夥人或股東承認，始符合商業會計法之規定？",24,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-025","依商業會計法規定，商業負責人及主辦會計人員，將以不正行為製作之商業決算報表，提請商業出資人、合夥人或股東獲得承認後，是否就解除其該年度會計上之責任？",25,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-026","依商業會計法規定，商業會計事務較簡或原始憑證已符合記帳需要者，得不另製記帳憑證，而以下列何者作為記帳憑證？",26,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-023",114,"依照商業會計處理準則第 26 條之規定，下列那些是正確之長期借款敘述？①應以攤銷後成本衡量 ②應揭露其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款；其以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額 ③向業主、員工及關係人借入之長期款項，應彙總揭露 ④指到期日在 1 年以上之借款",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-023",113,"①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-023",112,"公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-023",111,"關於記帳士執行業務，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-023",110,"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？",false,1786689135946]