[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-010":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-010","book-107-1-bookkeeping-law-010",107,1,10,"下列何者非商業會計法所稱之費損？",{"A":17,"B":18,"C":19,"D":20},"已耗用的預付租金","已發生但尚未給付的員工薪資","發給員工酬勞之股票","分配給股東之股利","D",null,"本題考點：《商業會計法》第 28-2 條第二款費損的定義，以及該款但書把分配給業主而減少之權益排除在外。\n【正解理由】《商業會計法》第 28-2 條第二款規定，費損指報導期間經濟效益之減少，以資產流出、消耗或負債增加等方式減少權益，但不含分配給業主而減少之權益。分配給股東之股利，減少權益的原因是對業主的盈餘分配，正落在該款但書所排除的情形，不是費損，故選 D。\n【逐項排除】\n(A) 已耗用的預付租金，是資產在報導期間被消耗而減少權益，符合《商業會計法》第 28-2 條第二款「以資產流出、消耗等方式減少權益」的要件，屬費損。\n(B) 已發生但尚未給付的員工薪資，是以負債增加的方式減少權益，同樣符合《商業會計法》第 28-2 條第二款的定義，屬費損；未給付不影響認列。\n(C) 發給員工酬勞之股票，受領人是員工而非業主，並非《商業會計法》第 28-2 條第二款但書所稱分配給業主而減少之權益；依《公司法》第 235-1 條，員工酬勞是以當年度獲利狀況之定額或比率分派，性質為取得員工服務的代價，屬費損。\n(D) 分配給股東之股利，股東即商業之業主，依《商業會計法》第 28-2 條第二款但書明文排除，不屬費損，為本題答案。\n【記憶點】權益減少要看對象：給員工、給供應商是費損；給業主的分配一律不是費損。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-009","依商業會計法規定，財務報表「未」包括下列那一項？",9,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-013","依商業會計法規定，取得由非貨幣性資產交換而來的資產時，原則上應如何衡量？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-010",113,"依商業會計法之規定，下列有關會計帳簿之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-010",112,"為維持記帳士專業能力及服務之效果與品質，張記帳士投資自己至某大學會計研究所進修，並依照法令及財政部發布之其他攸關資料提供記帳士服務，此行為符合記帳士職業倫理道德規範中何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-010",111,"下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-010",110,"依商業會計法規定，代表商業之負責人、經理人、主辦及經辦會計人員，會被處新臺幣 6 萬元以上 30 萬元以下罰鍰之項目有那些：①未依規定設置會計帳簿 ②違反商業會計法第 24 條規定，毀損會計帳簿頁數 ③未依規定期限保存會計帳簿、報表或憑證 ④未依規定如期辦理決算 ⑤未依規定簽名或蓋章",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-010",109,"商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",false,1786689134955]