[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-033":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-033","book-107-1-bookkeeping-law-033",107,1,33,"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？",{"A":17,"B":18,"C":19,"D":20},"另開傳票更正","在原錯誤上劃紅線二道","將更正之數字或文字書寫於上","由更正人於更正處簽名","A",null,"本題考點：《商業會計處理準則》第 13 條就記帳錯誤的更正方式，依更正後是否影響總數分成兩條路。\n【正解理由】《商業會計處理準則》第 13 條第一項規定，記帳錯誤如更正後不影響總數者，應在原錯誤上劃紅線二道，將更正之數字或文字書寫於上，並由更正人於更正處簽名或蓋章或另開傳票更正，以明責任；同準則第 13 條第二項則規定，記帳錯誤如更正後影響總數者，應另開傳票更正。既然情形是更正後影響總數，第二項只給一條路，就是另開傳票更正，故選 A。\n【逐項排除】\n(A) 另開傳票更正：正確，這正是《商業會計處理準則》第 13 條第二項對影響總數之錯誤所定的方式。\n(B) 在原錯誤上劃紅線二道：屬《商業會計處理準則》第 13 條第一項劃線更正法的動作，僅適用於更正後不影響總數者。\n(C) 將更正之數字或文字書寫於上：同為《商業會計處理準則》第 13 條第一項劃線更正法的動作，影響總數時不得採用。\n(D) 由更正人於更正處簽名：亦屬《商業會計處理準則》第 13 條第一項所定劃線更正之簽章程序，用以明責任，非影響總數時的更正方式。\n【記憶點】不影響總數可以劃紅線改，影響總數只能另開傳票。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-035","授予利益之合法行政處分，有發生准許廢止情形者，得由原處分機關依職權為全部或一部之廢止，然此項廢止應自廢止原因發生後多久期限內為之？",35,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-036","下列有關行政程序法對行政救濟相關規定之敘述何者錯誤？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-033",114,"A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-033",113,"商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-033",112,"下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-033",111,"關於公司登記，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-033",110,"下列何種情形，行政機關應給予處分相對人陳述意見之機會？",false,1786689135173]