[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-017":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-017","book-107-1-bookkeeping-law-017",107,1,17,"下列有關商業會計法對會計憑證與帳簿的規定何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"記帳憑證及會計帳簿，原則上應由代表商業之負責人、經理人、主辦及經辦會計人員簽名或蓋章負責","會計憑證，應按日或按月裝訂成冊，有原始憑證者，應附於記帳憑證之後","各項會計憑證，除應永久保存或有關未結會計事項者外，應於年度決算程序辦理終了後，至少保存十年","對外憑證之繕製，應至少自留副本或存根一份；副本或存根上所記該事項之要點及金額，不得與正本有所差異","C",null,"本題考點：《商業會計法》第 38 條第一項會計憑證的保存年限，以及同法第 35 條、第 36 條、第 37 條的簽章、裝訂與對外憑證規定。\n【正解理由】《商業會計法》第 38 條第一項規定「各項會計憑證，除應永久保存或有關未結會計事項者外，應於年度決算程序辦理終了後，至少保存五年」；十年是同法第 38 條第二項對會計帳簿及財務報表所定的年限。選項把會計憑證的年限寫成十年，與條文不合，故選 C。\n【逐項排除】\n(A) 《商業會計法》第 35 條規定記帳憑證及會計帳簿，應由代表商業之負責人、經理人、主辦及經辦會計人員簽名或蓋章負責，另設有授權簽章的但書，敘述正確。\n(B) 《商業會計法》第 36 條第一項規定會計憑證應按日或按月裝訂成冊，有原始憑證者，應附於記帳憑證之後，敘述正確。\n(C) 會計憑證依《商業會計法》第 38 條第一項為至少保存五年，本項寫成十年，即為題目要找的錯誤敘述。\n(D) 《商業會計法》第 37 條第一項規定對外憑證之繕製，應至少自留副本或存根一份，副本或存根上所記該事項之要點及金額，不得與正本有所差異，敘述正確。\n【記憶點】憑證五年、帳簿與報表十年，兩個年限起算點相同，別對調。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-016","下列有關各項會計事項之認列，何者錯誤？",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-018","依商業會計法規定，具負債性質之特別股，其股利應認列為：",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-015","依商業會計法規定，購入之商譽、商標權等無形資產，應如何衡量入帳？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-019","商業之負責人、主辦及經辦會計人員，下列何項情事會被處以罰鍰？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-014","依商業會計法第 43 條規定，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於那一個會計項目？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-020","下列有關商業會計法規定的認列與衡量原則何者錯誤？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-017",114,"依據商業會計法第 23 條之規定，商業必須設置之會計帳簿為何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-017",113,"商業會計法中，對於營業收入之認列，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-017",112,"依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-017",111,"下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-017",110,"臺中公司發行甲、乙兩種公司債，甲公司債採溢價發行，乙公司債採折價發行，並按有效利息法攤銷溢折價，下列敘述何者正確？",false,1786689135024]