[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-027":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-027","book-107-1-bookkeeping-law-027",107,1,27,"下列有關商業會計法規定的認列與衡量方式何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"無形資產自行發展取得者，以登記或創作完成時之成本作為取得成本，其後之研究發展支出，應繼續予以資本化","支出之效益及於以後各期者，列為資產","支出之效益僅及於當期或無效益者，列為費用或損失","遞耗資產，應設置累計折耗項目，按期提列折耗額","A",null,"本題考點：《商業會計法》第 50 條第二項對自行發展取得之無形資產，其後研究發展支出應如何處理，考的是資本化與費用化的分界線。\n【正解理由】依《商業會計法》第 50 條第二項：「前項無形資產自行發展取得者，以登記或創作完成時之成本作為取得成本，其後之研究發展支出，應作為當期費用。但中央主管機關另有規定者，不在此限。」條文要求登記或創作完成後的研究發展支出列為當期費用，本選項寫成應繼續予以資本化，與該項規定相反，故選 A。\n【逐項排除】\n(A) 錯誤。與《商業會計法》第 50 條第二項「應作為當期費用」之規定相反，方向恰好顛倒。\n(B) 正確。《商業會計法》第 48 條前段明定：支出之效益及於以後各期者，列為資產。\n(C) 正確。《商業會計法》第 48 條後段明定：其效益僅及於當期或無效益者，列為費用或損失。\n(D) 正確。《商業會計法》第 49 條明定：遞耗資產，應設置累計折耗項目，按期提列折耗額。\n【記憶點】自行發展的無形資產，登記或創作完成是分水嶺——之前的成本入帳，之後的研究發展支出當期費用化。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-026","依商業會計處理準則，當公司買回庫藏股票，尚未再出售或註銷者，應按下列何者列為權益之減項？",26,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-028","下列有關商業會計處理準則之敘述何者錯誤？",28,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-025","依商業會計處理準則，已辦理資產重估者，發生減損時，應如何認列？",25,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-029","依據商業會計法之規定，商業負責人應於會計年度終了後多久期間內，將商業之決算報表提請商業出資人、合夥人或股東承認？",29,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-024","依商業會計處理準則，無形資產應如何列示？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-030","下列會計項目何者非屬長期性之投資？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-027",114,"A 員於 112 年 1 月 1 日從財政部北區國稅局新竹分局，調任財政部南區國稅局屏東分局，並於 114 年 12 月 31 日辦理退休，任職期間皆擔任稅務職系人員。此外 A 員已於 112 年考取記帳士並取得記帳士證書，準備於退休後開記帳士事務所。請問依照記帳士法第 8 條的規定，A 員最快於何時可以在屏東縣開立記帳士事務所執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-027",113,"依記帳士法規定，記帳士得在其登錄區域內執行之業務，包括：①受委任辦理營業、停業、復業登記事項 ②受委任辦理各項稅捐稽徵案件申報事項 ③受委任辦理各項稅捐之訴願事項 ④受委任辦理商業會計事務 ⑤受委任辦理各項稅捐之查核簽證事項 ⑥受理稅務諮詢事項",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-027",112,"下列何者之會計處理會影響保留盈餘之數額？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-027",111,"有關商業會計事務登帳之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-027",110,"依商業會計處理準則規定，有關本期所得稅資產之敘述，下列何者正確？",false,1786689135115]