[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-031":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-031","book-106-1-bookkeeping-law-031",106,1,31,"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？",{"A":17,"B":18,"C":19,"D":20},"存貨成本之計算方法可採用先進先出法","存貨以成本與淨變現價值孰低衡量","存貨成本高於淨變現價值時，應將成本沖減至淨變現價值","沖減金額應於發生當期認列為銷售費用","D",null,"本題考點：《商業會計法》第 43 條所定存貨成本計算方法、孰低衡量，以及沖減金額的認列項目。\n【正解理由】《商業會計法》第 43 條第二項規定「存貨以成本與淨變現價值孰低衡量，當存貨成本高於淨變現價值時，應將成本沖減至淨變現價值，沖減金額應於發生當期認列為銷貨成本」。條文把沖減金額指定為銷貨成本，選項卻寫成銷售費用，兩者分屬損益表的不同項目，該敘述為錯誤者，故選 D。\n【逐項排除】\n(A) 正確。《商業會計法》第 43 條第一項規定存貨成本計算方法得依其種類或性質，採用個別認定法、先進先出法或平均法，先進先出法在列。\n(B) 正確。存貨以成本與淨變現價值孰低衡量，是《商業會計法》第 43 條第二項前段的明文。\n(C) 正確。當存貨成本高於淨變現價值時應將成本沖減至淨變現價值，同為《商業會計法》第 43 條第二項所定的處理方式。\n(D) 錯誤。依《商業會計法》第 43 條第二項後段，沖減金額應於發生當期認列為銷貨成本，而非銷售費用。\n【記憶點】存貨跌價沖減走銷貨成本，不走銷售費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-029","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？",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-034","依現行記帳士法之規定，下列敘述何者錯誤？",34,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-035","依行政程序法規定，有關行政處分效力之敘述，下列何者錯誤？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-031",114,"A 在民國 111 年 1 月 24 日調離財政部臺北國稅局松山分局，就任新北市稅捐處新店分處，並於民國 112 年 6 月 30 日調離新北市稅捐處新店分處，就任財政部中區國稅局臺中分局，最後在 114 年 9 月 30 日辭職自行開業記帳士事務所，請問 A 不得在何縣市執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-031",113,"依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-031",112,"下列何者不是商業會計法所稱之主管機關？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-031",111,"記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-031",110,"有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",false,1786689135601]