[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-031":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-031","book-107-1-bookkeeping-law-031",107,1,31,"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？",{"A":17,"B":18,"C":19,"D":20},"流動負債","長期負債","負債準備","應付公司債","A",null,"本題考點：《商業會計處理準則》第 25 條第一項流動負債的定義，特別是資產負債表日後才完成再融資的負債應如何分類。\n【正解理由】《商業會計處理準則》第 25 條第一項明定，流動負債指「預期於資產負債表日後十二個月內到期清償之負債，即使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」。條文以「即使」二字，把資產負債表日之後才談成的再融資或重新安排付款協議排除在分類判斷之外，判斷時點鎖定在資產負債表日當天商業有無無條件遞延清償期限的權利。該負債在資產負債表日仍屬十二個月內到期，故選 A。\n【逐項排除】\n(A) 流動負債：正確。《商業會計處理準則》第 25 條第一項已用「即使」把此種情形明文納入流動負債。\n(B) 長期負債：《商業會計處理準則》第 26 條所稱非流動負債，指不能歸屬於流動負債之各類負債；本題負債既被正面列入流動負債，即無適用餘地。\n(C) 負債準備：《商業會計處理準則》第 25 條第二項第十一款所稱負債準備－流動，指不確定時點或金額之流動負債；本題到期時點與金額均屬確定，要件不合。\n(D) 應付公司債：《商業會計處理準則》第 26 條第四款所稱應付公司債，指商業發行之債券；本題並非發行債券所生之負債。\n【記憶點】再融資談成的時點只要晚於資產負債表日，就救不回流動負債的身分。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-033","依商業會計處理準則之規定，記帳錯誤如更正後影響總數者，應如何處理？",33,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-034","當行政處分有不能由書面處分中得知處分機關之情形時，其效力為何？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-031",114,"A 在民國 111 年 1 月 24 日調離財政部臺北國稅局松山分局，就任新北市稅捐處新店分處，並於民國 112 年 6 月 30 日調離新北市稅捐處新店分處，就任財政部中區國稅局臺中分局，最後在 114 年 9 月 30 日辭職自行開業記帳士事務所，請問 A 不得在何縣市執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-031",113,"依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-031",112,"下列何者不是商業會計法所稱之主管機關？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-031",111,"記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-031",110,"有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",false,1786689135147]