[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-018":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-109-1-記帳相關法規概要-018","book-109-1-bookkeeping-law-018",109,1,18,"依商業會計處理準則規定，下列何項非屬權益項目？",{"A":17,"B":18,"C":19,"D":20},"待彌補虧損","國外營運機構財務報表換算之兌換差額","資本公積","股東會已決議而尚未發放之現金股利","D",null,"本題考點：《商業會計處理準則》第 14 條所列權益的五個子項，以及股東會決議後之現金股利在同準則第 25 條中的負債定位。\n【正解理由】《商業會計處理準則》第 14 條規定資產負債表之權益包括資本（或股本）、資本公積、保留盈餘（或累積虧損）、其他權益及庫藏股票五類；本準則第 29 條第二項規定「盈餘分配（或虧損彌補）應俟股東同意或股東會決議後方可列帳」，經股東會決議後之現金股利即應列帳為應付股息紅利，本準則第 25 條第二項第八款將應付股息紅利歸入其他應付款，屬流動負債而非權益，故選 D。\n【逐項排除】\n(A) 待彌補虧損：《商業會計處理準則》第 29 條第一項第三款把「未分配盈餘（或待彌補虧損）」列為保留盈餘之會計項目，屬權益。\n(B) 國外營運機構財務報表換算之兌換差額：《商業會計處理準則》第 30 條第三款明列為其他權益之會計項目。\n(C) 資本公積：《商業會計處理準則》第 28 條定義為公司因股本交易所產生之權益，並見於本準則第 14 條權益項下。\n(D) 股東會已決議而尚未發放之現金股利：決議後已可列帳為應付股息紅利，依《商業會計處理準則》第 25 條第二項第八款歸入其他應付款之流動負債。\n【記憶點】股利一經股東會決議就從保留盈餘轉入流動負債，決議之前仍留在權益。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-017","依商業會計法規定，營業收入認列之方式，下列何者正確？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-019","已支付所得稅金額超過本期及前期應付金額之部分，稱為：",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-016","會計年度採曆年制之商業，其決算最晚須於次年的何時完成？",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-020","依商業會計處理準則第 44 條規定，商業發生於那一段期間之重大事項為期後事項？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-015","依商業會計法之規定，應於決算報表上簽名或蓋章之人，並無不法或不正當行為時，於該決算報表獲得承認後可解除對於該年度會計上之責任者，為：①代表商業之負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-021","依商業會計處理準則規定，下列有關記帳憑證保管之敘述，何者正確？①應至少保存 5 年 ②保管期限屆滿經會計經理核准後得予銷毀 ③需由經辦會計人員簽章 ④裝訂時記帳憑證應附於原始憑證之後作為附件 ⑤應製作目錄備查",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-018",113,"李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-018",112,"下列有關行政處分以書面告知之救濟期間有錯誤之補救措施，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-018",111,"從事網路拍賣業者，是否須辦理商業登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-018",110,"依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-018",108,"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？",false,1786689134044]