[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-009":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-107-1-記帳相關法規概要-009","book-107-1-bookkeeping-law-009",107,1,9,"依商業會計法規定，財務報表「未」包括下列那一項？",{"A":17,"B":18,"C":19,"D":20},"權益變動表","現金流量表","保留盈餘表","資產負債表、綜合損益表等必要之附註","C",null,"本題考點：《商業會計法》第 28 條對財務報表種類的列舉，屬完整抄錄型考點，漏一款或多一款都會出錯。\n【正解理由】《商業會計法》第 28 條第一項規定財務報表包括資產負債表、綜合損益表、現金流量表、權益變動表四種，第二項並規定前項各款報表應予必要之附註，並視為財務報表之一部分。保留盈餘表不在該條列舉之列，故選 C。\n【逐項排除】\n(A) 權益變動表是《商業會計法》第 28 條第一項第四款明列的財務報表，屬於已包括的項目，不是本題要挑的那一項。\n(B) 現金流量表是《商業會計法》第 28 條第一項第三款明列的財務報表，同屬已包括的項目。\n(C) 保留盈餘表未見於《商業會計法》第 28 條第一項的四款列舉；保留盈餘的變動情形依《商業會計處理準則》第 42 條第三款是在權益變動表內表達，不另立一張法定報表，為本題答案。\n(D) 資產負債表、綜合損益表等必要之附註，依《商業會計法》第 28 條第二項視為財務報表之一部分，屬於已包括的項目。\n【記憶點】法定財務報表只有四張加附註：資產負債表、綜合損益表、現金流量表、權益變動表，沒有保留盈餘表。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-008","依據記帳士法之規定，下列敘述何者錯誤？",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-010","下列何者非商業會計法所稱之費損？",10,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-007","關於記帳士公會，下列何者正確？ ①直轄市及縣（市）記帳士公會，應由該行政區域內開業記帳士三十人以上發起組織之 ②記帳士公會理事、監事任期均為三年 ③理事、監事連選連任者不得超過三分之二 ④理事長之連任，以一次為限",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-011","依據商業會計法之規定，商業會計事務之處理應置會計人員辦理之，有關商業之主辦會計人員任免規定，下列敘述何者錯誤？",11,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-006","依據記帳士法之規定，記帳士不得在登錄區域內，執行下列那項業務？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-012","依商業會計法規定，會計事項應按發生次序逐日登帳，至遲不得超過多久？而各項會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存幾年？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-009",114,"屏東縣記帳士公會目前依章程規定共設置理事 A、B、C、D、E 等 5 人。假設下期改選理事，共 9 人參選其得票高至低依序為 D、E、C、A、F、G、B、H、I 等 9 人，則依記帳士法第 23 條的規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-009",113,"商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-009",112,"記帳士、記帳及報稅代理人有下列情形之一者，依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第 10 條第 1 項規定不須向法務部調查局申報？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-009",111,"依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-009",110,"傳票上登載之會計項目，下列敘述何者正確？",false,1786689134946]