[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-031":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-031","book-108-1-bookkeeping-law-031",108,1,31,"商業各項原始憑證及記帳憑證，其保存期限之起算日為：",{"A":17,"B":18,"C":19,"D":20},"營利事業所得稅申報完成日","資產負債表日","年度決算程序辦理終了日","會計年度終了日","C",null,"本題考點：商業會計憑證法定保存期間的起算時點，以及原始憑證與記帳憑證同受一套保存規定拘束。\n【正解理由】依《商業會計法》第 15 條，商業會計憑證分為原始憑證與記帳憑證二類；《商業會計法》第 38 條第一項則定明「各項會計憑證，除應永久保存或有關未結會計事項者外，應於年度決算程序辦理終了後，至少保存五年」，同法第 38 條第二項對會計帳簿及財務報表亦以「年度決算程序辦理終了後」為起點而定十年。條文既把起算日綁在決算程序辦理終了，保存期限之起算日即為年度決算程序辦理終了日，故選 C。\n【逐項排除】\n(A) 《商業會計法》第 38 條的起算事由是決算程序辦理終了，與營利事業所得稅是否申報完成無關；《商業會計法》第 62 條並定明申報營利事業所得稅所作之調整不影響帳面紀錄。\n(B) 資產負債表日是《商業會計法》第 28 條之 1 所稱反映商業特定日財務狀況的基準日，用於衡量與表達，不是保存期間的起算日。\n(C) 與《商業會計法》第 38 條「應於年度決算程序辦理終了後」逐字相符，為正確選項。\n(D) 依《商業會計法》第 65 條，商業之決算應於會計年度終了後二個月內辦理完竣，必要時得延長二個半月，可知決算辦畢之日必在會計年度終了日之後，兩者不能互換。\n【記憶點】憑證五年、帳簿與報表十年，起跑點都是「決算辦完」，不是「年度結束」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-030","生產性植物應分類為下列何者？",30,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-032","台中公司與蔡記帳士簽訂委任書，委託蔡記帳士為台中公司記帳及報稅，蔡記帳士未經台中公司許可，洩漏業務上之秘密，就該事件下列何者敘述正確？",32,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-029","金融工具投資分類在流動資產者，不可能包括下列那一項？",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-033","請問下列何者不符綜合損益表中收益的定義：",33,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-028","依據我國商業會計法之規定，下列有關存貨評價與處理之敘述，何者錯誤？",28,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-034","商業之財務報表，下列敘述何者正確？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-031",114,"A 在民國 111 年 1 月 24 日調離財政部臺北國稅局松山分局，就任新北市稅捐處新店分處，並於民國 112 年 6 月 30 日調離新北市稅捐處新店分處，就任財政部中區國稅局臺中分局，最後在 114 年 9 月 30 日辭職自行開業記帳士事務所，請問 A 不得在何縣市執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-031",113,"依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-031",112,"下列何者不是商業會計法所稱之主管機關？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-031",111,"記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-031",110,"有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",false,1786689134686]