[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-014":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-014","book-108-1-bookkeeping-law-014",108,1,14,"下列憑證、帳簿及報表：①原始憑證 ②記帳憑證 ③帳簿目錄 ④帳簿 ⑤決算報表何者經辦會計須簽名或蓋章？",{"A":17,"B":18,"C":19,"D":20},"①②③④⑤","①②③④","②③④","①②③","C",null,"本題考點：各類憑證、帳簿、帳簿目錄與決算報表的簽章主體，關鍵在「經辦會計人員」有沒有被條文列名。\n【正解理由】依《商業會計法》第 35 條，記帳憑證及會計帳簿應由代表商業之負責人、經理人、主辦及經辦會計人員簽名或蓋章負責，②記帳憑證與④帳簿因而在內；同法第 25 條規定商業應設置會計帳簿目錄，由商業負責人及經辦會計人員會同簽名或蓋章，③亦在內；同法第 66 條第三項則規定決算報表應由代表商業之負責人、經理人及主辦會計人員簽名或蓋章負責，未列入經辦會計人員，⑤排除；①原始憑證依《商業會計處理準則》第 5 條由開具人簽名或蓋章，非經辦會計人員之義務。應簽章者為②③④，故選 C。\n【逐項排除】\n(A) 錯誤。①②③④⑤全含，多算了①原始憑證與⑤決算報表兩項。\n(B) 錯誤。②③④雖然正確，但①原始憑證的簽章人是憑證開具人，不是經辦會計人員。\n(C) 正確。②記帳憑證與④帳簿出自《商業會計法》第 35 條，③帳簿目錄出自同法第 25 條，三者都明列經辦會計人員。\n(D) 錯誤。①②③既少了④帳簿，又多算了①原始憑證。\n【記憶點】記帳憑證、帳簿、帳簿目錄要經辦會計簽章；原始憑證找開具人，決算報表只到主辦會計。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-013","乙海產行 8 月份分別自漁民購進鮮漁一批，無法取得原始憑證；自丙海產行購進漁貨一批，取得普通收據；自丁水產公司購進漁產加工品一批，取得統一發票；惟承辦人員疏忽，收據、發票皆遺失，依商業會計法第 19 條規定，下列處理何者正確？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-015","丙公司分別投資 A 公司、B 公司及 C 公司股票，原始認列時被指定為透過損益按公允價值衡量之金融資產， A 公司股票作為銀行短期借款之質押，B 公司股票作為承包 9 個月工期營建工程之保證金，C 公司股票作為承包三年工期營建工程之保證金，則投資 A 公司、B 公司及 C 公司股票，於資產負債表應如何列示？",15,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-016","會計憑證應按日或按月裝訂成冊，有原始憑證者，應附於記帳憑證之後，下列何者不得另行保管？",16,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-017","乙公司投資丙公司債，投資目的為依合約定期收取固定的金額，以回收投資的本金與利息，該公司債將於 109 年 9 月 30 日到期，下列何者敘述正確？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-014",114,"依照商業會計法第 42 條之規定，受贈資產按公允價值入帳，並視其性質以不同項目記錄。假設位於屏東科技園區之某蘭花生技公司大幅受關稅影響，農業部將給予該公司營運困難的紓困補助，該補助屬於無附加條件的政府補助，則要以下列何種會計項目入帳？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-014",113,"甲君兩年前以 500 萬元購入土地一筆，今以該土地入股 A 公司，該筆土地目前公告現值 400 萬元，公允價值 800 萬元、淨變現價值 720 萬元，試問 A 公司資產負債表上該筆土地帳列金額？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-014",112,"書面之行政處分，符合一定情形者，得不記明理由，下列何者不包括在內？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-014",111,"對於商業欲變更會計年度，應否呈請主管機關同意之規定，商業會計法與所得稅法之規定是否相同？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-014",110,"有關商業主辦會計人員之任免、委託記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",false,1786689134517]