[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-024":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-024","book-108-1-bookkeeping-law-024",108,1,24,"依商業會計法第 66 條規定，商業每屆決算應編製下列那些報表？①財務報表 ②營業報告書 ③盈餘分派表 ④年度預算表",{"A":17,"B":18,"C":19,"D":20},"①②","②③","①④","①③","A",null,"本題考點：《商業會計法》第 66 條第一項所定商業每屆決算應編製的報表種類。\n【正解理由】《商業會計法》第 66 條第一項規定「商業每屆決算應編製下列報表：一、營業報告書。二、財務報表」，只有這兩款。題目所列①財務報表與②營業報告書恰好對應，故選 A。\n【逐項排除】\n(A) ①財務報表與②營業報告書，即《商業會計法》第 66 條第一項所列的兩款決算報表，為正確選項。\n(B) ②營業報告書固然在列，③盈餘分派表卻不是《商業會計法》第 66 條第一項所列的報表；盈餘分配依《商業會計處理準則》第 29 條第二項須俟股東同意或股東會決議後方可列帳。\n(C) ①財務報表在列，④年度預算表則不在《商業會計法》第 66 條第一項之內；營業收支預算執行情形只是同法第 66 條第二項營業報告書的內容之一，不是獨立報表。\n(D) ①財務報表在列，③盈餘分派表同前所述，未列於《商業會計法》第 66 條第一項的兩款之中。\n【記憶點】決算只交兩份：一份文字的營業報告書、一份數字的財務報表。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-025","分期付款銷貨之未實現利息收入，應列在下列何處？",25,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-026","依商業會計處理準則規定，下列何項係屬營業外收益及費損？",26,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-027","依商業會計法第 42 條之規定，下列何者錯誤？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-024",114,"下列關於商業會計法及商業會計處理準則之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-024",113,"依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-024",112,"下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-024",111,"關於記帳士登錄，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-024",110,"彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",false,1786689134621]