[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-109-1-記帳相關法規概要-001","book-109-1-bookkeeping-law-001",109,1,"依商業會計法規定，商業應將因營業及非因營業所產生之應收帳款及應收票據分別列示，是基於：",{"A":16,"B":17,"C":18,"D":19},"充分揭露","可比較性","時效性","攸關性","A",null,"本題考點：《商業會計法》第 45 條對應收款項分別列示的要求，以及該要求背後所體現的會計品質特性。\n【正解理由】《商業會計法》第 45 條第二項明定「因營業而發生之應收帳款及應收票據，應與非因營業而發生之應收帳款及應收票據分別列示」；《商業會計處理準則》第 15 條就應收票據亦載「因營業而發生之應收票據，應與非因營業而發生之應收票據分別列示」。把同樣掛在應收項下的債權，依其是否由本業銷貨或提供勞務而生拆開表達，用意在於讓報表使用者看見金額背後的來源與品質，屬於充分揭露的具體落實，故選 A。\n【逐項排除】\n(A) 充分揭露指凡足以影響使用者判斷的資訊均應在報表或附註中表達；營業與非營業債權的發生原因與回收條件不同，分列即是把這項差異攤在表上，與前述兩條規定的作法相符。\n(B) 可比較性處理的是同一商業不同期間、或不同商業之間能否對照，靠的是會計政策一致與分類前後一貫，並非要求在同一期報表內把一個項目拆成兩列。\n(C) 時效性著眼於資訊產出是否及時到足以影響決策，關心的是時間點，與應收款項要不要分別列示無關。\n(D) 攸關性指資訊具預測價值或確認價值而能影響決策，是資訊有沒有用的判準，不是要不要分別表達的判準。\n【記憶點】同名不同源就要分列，分列的正當性來自充分揭露。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-108-1-bookkeeping-law-050","依記帳士職業倫理道德規範，記帳士於執行業務時，應依照法令及財政部發布之其他攸關資料提供記帳士服務，此係符合下列何項行為準則？",50,108,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-002","依記帳士法規定，下列何者為記帳士與委任人訂立之委任書與記帳士執行業務設置簿冊皆應載明之事項？①委任人之地址 ②委任權限 ③委任案件內容 ④酬金數額 ⑤委任日期",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-108-1-bookkeeping-law-049","王記帳士之客戶甲商行，酬金高於新臺幣五十萬元，甲商行無正當理由，自行或要求多次或連續以低於新臺幣五十萬元之現金支付，王記帳士配合客戶要求，未依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法規定，向法務部調查局申報，王記帳士之行為違反記帳士職業倫理道德規範中那一項規範？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-003","甲商號受疫情影響生意大幅衰退，欲終止營業。下列有關應辦理事項及時限之敘述，何者正確？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-108-1-bookkeeping-law-048","依中華民國記帳士職業倫理道德規範相關規定，下列何者為該規範制訂之目的？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-004","依記帳士法規定，有關充任記帳士之情事，下列敘述何者正確？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"book-114-1-bookkeeping-law-001",114,"依商業會計法之規定，甲股份有限公司的章程規定「本公司主辦會計人員之任免，應由董事會以董事三分之二出席，及出席董事全體同意。」則甲股份有限公司欲聘僱主辦會計人員，請問應如何處理？",{"webId":56,"year":57,"stem":58,"number":13},"book-113-1-bookkeeping-law-001",113,"依記帳士法規定，下列何者非記帳士與委任人訂立之委任書與記帳士執行業務應設置簿冊，兩者皆應載明之法定事項？",{"webId":60,"year":61,"stem":62,"number":13},"book-112-1-bookkeeping-law-001",112,"記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於幾日前通知委任人？",{"webId":64,"year":65,"stem":66,"number":13},"book-111-1-bookkeeping-law-001",111,"記帳士公會依章程所載，置理事 15 人。請問下期改選理事時，現任理事中最多有幾人可連任？",{"webId":68,"year":69,"stem":70,"number":13},"book-110-1-bookkeeping-law-001",110,"依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應予除名？",false,1786689133883]