[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-記帳相關法規概要-019","book-106-1-bookkeeping-law-019",106,1,19,"商業應依據何種帳簿編製各項財務報表？",{"A":17,"B":18,"C":19,"D":20},"特種序時帳簿","普通序時帳簿","明細分類帳簿","總分類帳簿","D",null,"本題考點：財務報表的編製依據落在會計帳簿的哪一種。\n【正解理由】依《商業會計法》第 27 條，會計項目應按財務報表之要素適當分類，可知財務報表是以會計項目為構成單位；同法第 22 條第一款規定，總分類帳簿為記載各統馭會計項目而設者，各統馭會計項目的餘額正是報表各項目金額的來源。同法第 23 條並把普通序時帳簿及總分類帳簿列為商業必須設置之會計帳簿，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；可見不可取代者是總分類帳簿，故選 D。\n【逐項排除】\n(A) 特種序時帳簿依《商業會計法》第 21 條第二款，係對特種事項為序時登記而設，如現金簿、銷貨簿、進貨簿，只涵蓋部分事項。\n(B) 普通序時帳簿依《商業會計法》第 21 條第一款，如日記簿或分錄簿，按事項發生時序登記，尚未依會計項目彙總。\n(C) 明細分類帳簿依《商業會計法》第 22 條第二款，係記載各統馭會計項目之明細項目，對應的是《商業會計處理準則》第 4 條所稱財務報表之明細表。\n(D) 總分類帳簿記載各統馭會計項目，正是財務報表各項目金額的直接來源。\n【記憶點】序時帳按時間、分類帳按項目；報表要的是項目，所以看總分類帳簿。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-018","依公司法及相關法規之規定，主管機關應予公開之公司登記事項，不包括下列那一項？",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-020","依商業會計法第 76 條之規定，代表商業之負責人，有下列各款情事之一者，處新臺幣六萬元以上三十萬元以下罰鍰？ ①以明知為不實之事項，而填製會計憑證 ②未依規定期限保存會計憑證 ③故意使應保存之會計憑證滅失毀損 ④未依規定如期辦理決算",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-017","丙獨資商號免用統一發票，採現金收付制，106 年 1 月 1 日辦公室租予丁公司時預收 3 年租金 3,000,000 元，並開立普通收據予丁公司，則 106 年度丙商號之租金收入、丁公司租金費用各應認列多少？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-021","依商業會計法之規定，下列敘述何者正確？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-016","甲公司之債權人乙公司，經甲公司允許僅能查閱該公司財務報表，為深入瞭解甲公司財務狀況，須查核該公司會計帳簿報表及憑證，則乙公司在何種情況下才能檢查甲公司之會計帳簿報表及憑證？",16,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-022","依記帳士職業倫理道德規範，記帳士於執行業務時，如有取得個人資料之必要時，應依法令辦理，此係符合下列何項行為準則？",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,1786689135498]