[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-019":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-019","book-109-1-bookkeeping-law-019",109,1,19,"已支付所得稅金額超過本期及前期應付金額之部分，稱為：",{"A":17,"B":18,"C":19,"D":20},"遞延所得稅資產","本期所得稅資產","本期所得稅負債","遞延所得稅負債","B",null,"本題考點：《商業會計處理準則》對本期所得稅資產、遞延所得稅資產、本期所得稅負債、遞延所得稅負債四個會計項目所下的定義，考的是逐字對應。\n【正解理由】《商業會計處理準則》第 15 條第二項第六款規定「本期所得稅資產：指已支付所得稅金額超過本期及前期應付金額之部分」，與題幹敘述完全相同，該款並列於流動資產項下，故選 B。\n【逐項排除】\n(A) 遞延所得稅資產：《商業會計處理準則》第 22 條定義為與可減除暫時性差異、未使用課稅損失遞轉後期及未使用所得稅抵減遞轉後期有關之未來期間可回收所得稅金額，指向未來期間，不是已支付的超額部分。\n(B) 本期所得稅資產：與《商業會計處理準則》第 15 條第二項第六款的定義相符。\n(C) 本期所得稅負債：《商業會計處理準則》第 25 條第二項第九款定義為尚未支付之本期及前期所得稅，方向與題幹相反，且屬流動負債。\n(D) 遞延所得稅負債：《商業會計處理準則》第 26 條第八款定義為與應課稅暫時性差異有關之未來期間應付所得稅，屬非流動負債。\n【記憶點】已付超過的是資產、尚未支付的是負債；冠上「遞延」二字者一律指向暫時性差異與未來期間。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-018","依商業會計處理準則規定，下列何項非屬權益項目？",18,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-022","依商業會計處理準則規定，商業資產負債表權益項目之內容，下列敘述何者錯誤？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-019",114,"下列有關長期性投資之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-019",113,"主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-019",112,"會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-019",111,"在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-019",110,"適用商業會計法的主體有那些？①公司 ②非小規模之獨資、合夥 ③小規模之獨資、合夥 ④信用合作社 ⑤私立學校",false,1786689134058]