[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-030":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-030","book-105-1-bookkeeping-law-030",105,1,30,"所謂的商譽，依現行商業會計處理準則之規定，將之限定於產生自下列何種情形？",{"A":17,"B":18,"C":19,"D":20},"品牌長年累積之知名度","營業讓與","合併","分割","C",null,"本題考點：《商業會計處理準則》第 21 條對無形資產的分類，特別是商譽取得來源的限定。\n【正解理由】《商業會計處理準則》第 21 條第一項第二款明定，商譽指自企業合併取得之不可辨認及未單獨認列未來經濟效益之無形資產。條文把商譽的產生來源限縮在企業合併，並要求其為不可辨認且未單獨認列，四個選項中只有合併符合這個限定，故選 C。\n【逐項排除】\n(A) 品牌長年累積之知名度屬商業自行產生，並非自企業合併取得，不符《商業會計處理準則》第 21 條第一項第二款的來源要件。\n(B) 營業讓與並非《商業會計處理準則》第 21 條第一項第二款所寫的取得情形，該款文字限定為自企業合併取得。\n(C) 與《商業會計處理準則》第 21 條第一項第二款「自企業合併取得」的文字相符，為正確答案。\n(D) 分割同樣不在《商業會計處理準則》第 21 條第一項第二款所定的來源之列，該款僅列企業合併一種情形。\n【記憶點】商譽只認合併買來的，自己養大的品牌不算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-029","民國 103 年修正商業會計法時，考量到導入國際會計準則，商業之決算作業可能更為繁複，故放寬決算期限，依照規定，若商業無法在原定期限內完成決算，必要時得延長多久？",29,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-031","依商業會計法規定，其中「代表商業負責人」在有限公司係指：",31,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-028","依商業會計法規定，一公司資本額為新臺幣 3,000 萬元，設籍新北市，其會計事務之主管機關為：",28,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-032","下列何種情事發生時，商業負責人得令經辦及主管該事項之人員，分別或共同證明其會計事項？",32,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-027","依商業會計法規定，強制適用商業會計法之商業，其商業會計事務之處理，應置會計人員辦理之，違反者應處罰商業負責人：",27,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-033","會計人員離職或變更職務時，依法至遲應於幾日內辦理交代？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-030",114,"下列何者非不得充任記帳士之原因？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-030",113,"依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-030",112,"記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-030",111,"記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-030",110,"依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",false,1786689136021]