[{"data":1,"prerenderedAt":73},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-021":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":27,"sameNumber":52,"hasEssay":72},"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":23,"explanation":24,"freq":25,"indexable":26},"book-109-1-記帳相關法規概要-021","book-109-1-bookkeeping-law-021",109,1,21,"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",{"A":17,"B":18,"C":19,"D":20},"①③⑤","①②④⑤","①②③⑤","②③④⑤","A",null,114,"本題考點：記帳憑證之彙訂、簽章、保管與銷毀程序，關鍵在「銷毀的核准權人是誰」與「原始憑證和記帳憑證誰附在誰之後」兩個易錯處。【正解理由】依《商業會計處理準則》第 8 條，記帳憑證應按日或按月彙訂成冊，加製封面，封面上應記明冊號、起迄日期、頁數，由代表商業之負責人授權經理人、主辦或經辦會計人員簽名或蓋章，妥善保管，並製目錄備查；保管期限屆滿，須「經代表商業之負責人核准」始得予以銷毀，②所稱會計經理核准，核准權人與該條不符。又同準則第 7 條明定「原始憑證應附於記帳憑證之後作為附件」，附件方向與④所述恰好相反。四個選項中，只有 A 同時排除②與④，故選 A。【逐項排除】\n(A) ①③⑤三項均成立：會計憑證之最低保存年限，《商業會計法》就其期限設有明文，五年即為下限；③之經辦會計人員簽章與⑤之製目錄備查，都是準則第 8 條所課予的義務。\n(B) ①⑤本身正確，但同時夾帶②之核准權人錯誤，以及④之附件方向顛倒，兩項皆與準則第 7 條、第 8 條不合。\n(C) ①③⑤三項雖然正確，卻併入②，銷毀之核准權依準則第 8 條屬於代表商業之負責人，而非會計經理。\n(D) 同時含②與④兩項錯誤敘述，並且漏列①之保存年限，該項依《商業會計法》仍屬應成立之敘述。\n【記憶點】銷毀要負責人點頭、彙訂要製目錄，原始憑證永遠黏在記帳憑證後面。",2,true,[28,32,36,40,44,48],{"webId":29,"stem":30,"number":31,"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":33,"stem":34,"number":35,"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,{"webId":37,"stem":38,"number":39,"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":41,"stem":42,"number":43,"year":12,"session":13},"book-109-1-bookkeeping-law-023","依商業會計處理準則第 24 條規定，商業應於資產負債表日對於非流動資產項目評估是否有減損之跡象，下列何者屬於應評估減損之會計項目？①採用權益法之投資 ②生物資產 ③投資性不動產 ④無形資產 ⑤礦產資源 ⑥持有至到期日金融資產",23,{"webId":45,"stem":46,"number":47,"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":49,"stem":50,"number":51,"year":12,"session":13},"book-109-1-bookkeeping-law-024","依商業會計處理準則規定，關於不動產、廠房及設備之衡量，下列敘述何者錯誤？",24,[53,56,60,64,68],{"webId":54,"year":23,"stem":55,"number":14},"book-114-1-bookkeeping-law-021","依據商業會計處理準則之規定，下列何者應認列為投資性不動產？",{"webId":57,"year":58,"stem":59,"number":14},"book-113-1-bookkeeping-law-021",113,"商業在下列何種情事下，不可免繳相關規費？",{"webId":61,"year":62,"stem":63,"number":14},"book-112-1-bookkeeping-law-021",112,"A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",{"webId":65,"year":66,"stem":67,"number":14},"book-111-1-bookkeeping-law-021",111,"關於記帳士懲戒，下列敘述何者錯誤？",{"webId":69,"year":70,"stem":71,"number":14},"book-110-1-bookkeeping-law-021",110,"依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",false,1786689134079]