[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-018":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-018","book-107-1-bookkeeping-law-018",107,1,18,"依商業會計法規定，具負債性質之特別股，其股利應認列為：",{"A":17,"B":18,"C":19,"D":20},"股本之減項","資本公積之減項","費用","利息收入之減項","C",null,"本題考點：《商業會計法》第 64 條但書對具負債性質之特別股，其股利應如何認列的規定。\n【正解理由】《商業會計法》第 64 條規定「商業對業主分配之盈餘，不得作為費用或損失。但具負債性質之特別股，其股利應認列為費用」。該但書把具負債性質特別股的股利自盈餘分配中抽離，改以費用認列，故選 C。\n【逐項排除】\n(A) 股本之減項用於表達股本的抵減，《商業會計法》第 64 條但書並未作此規定，也非該條本文所處理的事項。\n(B) 資本公積之減項亦非《商業會計法》第 64 條但書所定的認列方式，把股利沖抵資本公積與條文文字不合。\n(C) 費用即《商業會計法》第 64 條但書明定「其股利應認列為費用」的結論，與條文相符。\n(D) 利息收入之減項方向相反，股利是經濟效益的流出而非收入的減少，《商業會計法》第 64 條但書亦無此規定。\n【記憶點】特別股一旦具負債性質，股利就跟著負債走、認列為費用，而非盈餘分配。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-017","下列有關商業會計法對會計憑證與帳簿的規定何者錯誤？",17,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-021","依商業會計處理準則規定，下列何者錯誤？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-018",113,"李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-018",112,"下列有關行政處分以書面告知之救濟期間有錯誤之補救措施，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-018",111,"從事網路拍賣業者，是否須辦理商業登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-018",110,"依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-018",109,"依商業會計處理準則規定，下列何項非屬權益項目？",false,1786689135029]