[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-020":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-020","book-108-1-bookkeeping-law-020",108,1,20,"甲公司係租賃業，關於甲公司其營業外收益及費損，下列何者敘述錯誤？",{"A":17,"B":18,"C":19,"D":20},"租金收入屬營業收入","利息收入及利息費用，得以其淨額列示","兌換損失及兌換利益，得以其淨額列示","採用權益法認列之投資收益及投資損失，得以其淨額列示","B",null,"本題考點：營業外收益及費損的範圍與得以淨額列示的項目，依《商業會計處理準則》第 36 條第二項判斷。\n【正解理由】《商業會計處理準則》第 36 條第二項前段明定「利息收入及利息費用應分別列示」，後段才列出得以其淨額列示者為透過損益按公允價值衡量之金融資產（負債）淨損益、採用權益法認列之投資損益、兌換損益及處分投資損益四類。利息收入與利息費用既被明文要求分別列示，即不得以淨額表達，本選項與該項前段正相反，故選 B。\n【逐項排除】\n(A) 正確。同準則第 33 條規定營業收入指本期內因銷售商品或提供勞務等所獲得之收入；甲公司既為租賃業，出租即其經常營業活動，租金收入屬營業收入，第 36 條所稱租金收入係指非因經常營業活動所發生者。\n(B) 錯誤，即本題所要挑出的敘述。同準則第 36 條第二項前段要求利息收入及利息費用應分別列示，未列入得以淨額列示之列。\n(C) 正確。兌換損益屬同準則第 36 條第二項後段明列得以其淨額列示之項目。\n(D) 正確。採用權益法認列之投資損益同樣列於該項後段得以其淨額列示之項目中。\n【記憶點】營業外項目只有利息收支必須分列，其餘四類才看淨額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-019","水湳公司折價發行 3 年期公司債，關於應付公司債之折價，按有效利息法攤銷時，下列何者敘述正確？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-021","商業會計法所稱商業，係指下列那一項規定？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-018","甲公司 107 年 12 月 31 日有營利事業所得稅之應收退稅款及應付所得稅，則該兩項應收、應付所得稅款，於 107 年度資產負債表應如何列示？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-022","甲公司係以電子方式處理會計事務，為了爭取上市上櫃的核准，公司高層故意要會計人員多記錄收入部分交易事項，少記錄成本費用交易事項，使帳上獲利提高，相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑：①商業負責人 ②依法受託代他人處理會計事務之人員 ③經辦會計人員 ④主辦會計 ⑤以電子方式處理會計資料之有關人員",22,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-023","無活絡市場之債務工具投資之衡量基礎為：",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-020",114,"下列為臺南公司 114 年度兩個庫藏股票之交易事件。第一，因部分股東反對公司將南部廠房出租予他公司，經雙方協議，以每股$11 買回異議股東持有的股份 10,000 股。第二，公司為培植優秀員工，以每股$15 買回 20,000 股，備供轉讓予員工。試問依照商業會計處理準則要如何處理上述庫藏股之交易事件？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-020",113,"下列有關商業登記之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-020",112,"為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-020",111,"有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-020",110,"依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",false,1786689134584]