[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-009":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-108-1-記帳相關法規概要-009","book-108-1-bookkeeping-law-009",108,1,9,"財務報表之會計項目分類，上期與本期不一致時，應如何處理？",{"A":17,"B":18,"C":19,"D":20},"採二年度對照方式，以當年度及上年度之金額併列表達","應重新予以分類並附註說明之","重新分類","附註說明","B",null,"本題考點：《商業會計法》第 31 條對前後期會計項目分類一致性的要求，以及分類不一致時的處理方式。\n【正解理由】依《商業會計法》第 31 條，「財務報表上之會計項目，得視事實需要，或依法律規定，作適當之分類及歸併，前後期之會計項目分類必須一致；上期之會計項目分類與本期不一致時，應重新予以分類並附註說明之」。條文對不一致情形設了兩個並列的動作：一是重新予以分類，二是附註說明，兩者是並行關係而非擇一。四個選項中同時具備這兩個動作者只有一個，故選 B。\n【逐項排除】\n(A) 二年度對照方式是《商業會計法》第 32 條對年度財務報表格式的要求，除新成立之商業外應以當年度及上年度之金額併列表達，與分類不一致時的處理無涉。\n(B) 重新予以分類並附註說明，與《商業會計法》第 31 條後段之文字完全對應，為正確處理方式。\n(C) 只做重新分類，漏掉《商業會計法》第 31 條後段所要求的附註說明，處理並不完整。\n(D) 只做附註說明，未依《商業會計法》第 31 條後段重新予以分類，同樣不完整。\n【記憶點】前後期分類不一致，重分類與附註兩件事要一起做。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-008","按記帳士法規定，記帳士接受委任後，因正當理由須終止契約，應於幾日前通知委任人？",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-010","甲君於民國 108 年 8 月 15 日在南投縣獨資設立南投商行營業，登記資本額新臺幣四萬元，下列何者敘述正確？",10,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-007","依記帳士法規定，記帳士受到申誡處分多少次以上，應另受停止執行業務處分；受停止執行業務處分累計滿幾年者，應予除名？",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-011","有關財務報表附註，下列何者敘述錯誤？",11,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-006","記帳士不得在登錄區域內受委任執行下列那種業務？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-012","台中公司之負責人違反商業會計法第 9 條規定，以現金 120 萬元購置原料一批，依同法第 78 條規定，應依下列那一項處罰？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-009",114,"屏東縣記帳士公會目前依章程規定共設置理事 A、B、C、D、E 等 5 人。假設下期改選理事，共 9 人參選其得票高至低依序為 D、E、C、A、F、G、B、H、I 等 9 人，則依記帳士法第 23 條的規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-009",113,"商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-009",112,"記帳士、記帳及報稅代理人有下列情形之一者，依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第 10 條第 1 項規定不須向法務部調查局申報？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-009",111,"依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-009",110,"傳票上登載之會計項目，下列敘述何者正確？",false,1786689134464]