[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-029":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"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-029","book-106-1-bookkeeping-law-029",106,1,29,"依商業會計法第 18 條之規定，有關會計憑證，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"商業應根據原始憑證，編製記帳憑證","商業應根據記帳憑證，登入會計帳簿","商業在整理結算及結算後轉入帳目時，必須檢附原始憑證","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","C",null,"本題考點：《商業會計法》第 18 條所定會計憑證的處理程序，以及整理結算事項得不檢附原始憑證的例外。\n【正解理由】《商業會計法》第 18 條第一項規定「商業應根據原始憑證，編製記帳憑證，根據記帳憑證，登入會計帳簿。但整理結算及結算後轉入帳目等事項，得不檢附原始憑證」。整理結算及結算後轉入帳目屬內部調整，本無外部憑證可取得，條文以但書明文放寬，選項卻寫成必須檢附，與但書相反，故選 C。\n【逐項排除】\n(A) 正確。商業應根據原始憑證編製記帳憑證，是《商業會計法》第 18 條第一項本文前段的規定。\n(B) 正確。根據記帳憑證登入會計帳簿，同為《商業會計法》第 18 條第一項本文所定的處理順序。\n(C) 錯誤。《商業會計法》第 18 條第一項但書明定整理結算及結算後轉入帳目等事項得不檢附原始憑證，本敘述將得不檢附寫成必須檢附。\n(D) 正確。《商業會計法》第 18 條第二項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，而以原始憑證作為記帳憑證。\n【記憶點】憑證流程是原始憑證到記帳憑證到帳簿，結算調整這一段可以斷開不附原始憑證。",true,[26,30,34,37,41,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-028","依商業會計法第 28 之 2 條之規定，下列權益減少之方式，何者不應當作費損？",28,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-030","依商業會計法之規定，下列敘述何者正確？",30,{"webId":35,"stem":32,"number":36,"year":12,"session":13},"book-106-1-bookkeeping-law-027",27,{"webId":38,"stem":39,"number":40,"year":12,"session":13},"book-106-1-bookkeeping-law-031","依商業會計法第 43 條之規定，有關存貨評價與處理，下列敘述何者錯誤？",31,{"webId":42,"stem":43,"number":44,"year":12,"session":13},"book-106-1-bookkeeping-law-026","依商業會計法第 41 條之規定，資產及負債之原始認列，應以何種衡量為原則？",26,{"webId":46,"stem":47,"number":48,"year":12,"session":13},"book-106-1-bookkeeping-law-032","依商業會計處理準則之規定，有關應收帳款之處理，下列敘述何者正確？",32,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-bookkeeping-law-029",114,"下列何者非記帳士在登錄區域內得執行之業務？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-029",113,"依照商業會計法第 5 條規定，下列敘述何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-029",112,"商業負責人應於會計年度終了後多久內，將商業之決算報表提請商業出資人、合夥人或股東承認？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-bookkeeping-law-029",111,"除有未結會計事項者外，商業會計法規定會計帳簿應於年度決算程序辦理終了後，至少保存幾年？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-bookkeeping-law-029",110,"依商業會計處理準則規定，保留盈餘不包含下列那一項會計項目？",false,1786689135581]