[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-025":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-025","book-109-1-bookkeeping-law-025",109,1,25,"依商業會計處理準則規定，關於應收票據之處理，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"業已確定無法收回者，應予揭露","資產負債表日應評估無法收回之金額，應予揭露","已提供擔保者，應予轉銷","應收票據以攤銷後成本衡量，但未付息之短期應收票據若折現之影響不大，得以票面金額衡量","D",null,"本題考點：《商業會計處理準則》第 15 條第一項第三款應收票據的衡量原則與後續處理，四個選項各自對應該款的一目。\n【正解理由】依《商業會計處理準則》第 15 條第一項第三款第一目，「應收票據應以攤銷後成本衡量。但未附息之短期應收票據若折現之影響不大，得以票面金額衡量」。原則為攤銷後成本，例外則限於未附息、屬短期且折現影響不大者，方得改以票面金額衡量，本選項與該目文字相符，故選 D。\n【逐項排除】\n(A) 錯誤。《商業會計處理準則》第 15 條第一項第三款第六目規定應收票據業已確定無法收回者「應予轉銷」，並非僅予揭露。\n(B) 錯誤。《商業會計處理準則》第 15 條第一項第三款第七目規定資產負債表日應評估應收票據無法收回之金額，提列適當之備抵呆帳，列為應收票據之減項，處理方式是提列備抵而非揭露。\n(C) 錯誤。《商業會計處理準則》第 15 條第一項第三款第五目規定已提供擔保者「應予揭露」，本選項把揭露與轉銷兩個效果對調。\n(D) 正確，理由如上，攤銷後成本為原則、票面金額為附條件的例外。\n【記憶點】確定收不回就轉銷、已提供擔保就揭露、資產負債表日評估就提列備抵呆帳，三個動作各有各的觸發事實。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-026","依商業會計法及相關法規規定，關於記帳憑證之敘述，下列何者錯誤？",26,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-027","甲記帳士受 B 公司委任，處理會計事務及稅務申報事宜，涉以虛開之不實發票，填製 B 公司之會計憑證並登入帳簿，依商業會計法規定，甲記帳士應受何項處罰？",27,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-028","甲公司為有分支機構之商業，依商業會計法規定，商業負責人應於何時將公司之決算報表提請股東承認；其本、分支機構應如何辦理決算？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-025",114,"臺南公司 113 年度之決算報表已於 114 年 6 月 30 日提請股東承認，然而該公司也因為帳載不實於 114 年 7 月 20 日遭員工踢爆，並被某週刊大幅報導，未來也可能遭到國稅局補徵及處罰。試問臺南公司下列那些人員在 114 年 6 月 30 日提請股東承認後，對於 113 年度之會計責任可以解除？①商業負責人 ②經理人 ③主辦會計 ④經辦會計",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-025",113,"記帳士職業倫理道德規範中「記帳士」係指：",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-025",112,"股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-025",111,"財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-025",110,"依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",false,1786689134111]