[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-029":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-029","book-107-1-bookkeeping-law-029",107,1,29,"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？",{"A":17,"B":18,"C":19,"D":20},"一個月內","二個月內","三個月內","六個月內","D",null,"本題考點：《商業會計法》第 68 條第一項所定決算報表提請承認的法定期限，與同法第 65 條辦理決算期限的區別。\n【正解理由】依《商業會計法》第 68 條第一項：「商業負責人應於會計年度終了後六個月內，將商業之決算報表提請商業出資人、合夥人或股東承認。」條文所定期間為六個月，故選 D。\n【逐項排除】\n(A) 錯誤。一個月並非《商業會計法》第 68 條第一項所定期間，該項明文為六個月。\n(B) 錯誤。二個月是《商業會計法》第 65 條所定「商業之決算，應於會計年度終了後二個月內辦理完竣；必要時得延長二個半月」的辦理決算期限，屬編製階段，與提請承認的期限不同。\n(C) 錯誤。三個月在《商業會計法》第 68 條第一項並無對應，該項未設此期間。\n(D) 正確。與《商業會計法》第 68 條第一項「會計年度終了後六個月內」之文字相符，提請的對象即該項所列商業出資人、合夥人或股東。\n【記憶點】決算兩個月內辦完、必要時延長二個半月，六個月內提請承認——二、二個半、六，一串記。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-027","下列有關商業會計法規定的認列與衡量方式何者錯誤？",27,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-031","某一負債預期將於資產負債表日後十二個月內到期清償，倘若該負債於資產負債表日後至通過財務報表前已完成長期性之再融資或重新安排付款協議時，該負債應列於何類別？",31,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-032","營利事業收到股東依其出資比例捐贈的資產時，該項受贈資產應如何認列？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-029",114,"下列何者非記帳士在登錄區域內得執行之業務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-029",113,"依照商業會計法第 5 條規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-029",112,"商業負責人應於會計年度終了後多久內，將商業之決算報表提請商業出資人、合夥人或股東承認？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-029",111,"除有未結會計事項者外，商業會計法規定會計帳簿應於年度決算程序辦理終了後，至少保存幾年？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-029",110,"依商業會計處理準則規定，保留盈餘不包含下列那一項會計項目？",false,1786689135133]