[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-026":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-026","book-109-1-bookkeeping-law-026",109,1,26,"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？",{"A":17,"B":18,"C":19,"D":20},"記帳憑證之編製應以原始憑證為依據，原始憑證應附於記帳憑證之後作為附件","記帳憑證保管期限屆滿，經經理人之核准，得予以銷毀","為證明權責存在之憑證或應永久或另行裝訂較便之原始憑證，得另行彙訂保管","記帳憑證應由代表商業之負責人、經理人、主辦及經辦會計人員簽名或蓋章負責","B",null,"本題考點：《商業會計處理準則》第 7 條、第 8 條的記帳憑證編製、彙訂與銷毀程序，以及《商業會計法》第 35 條的簽章責任歸屬。\n【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，經代表商業之負責人核准，得予以銷毀」。核准銷毀的權限屬於代表商業之負責人，本選項改成經經理人核准，與該條不符，故選 B。\n【逐項排除】\n(A) 正確。《商業會計處理準則》第 7 條第一項明定記帳憑證之編製應以原始憑證為依據，原始憑證應附於記帳憑證之後作為附件。\n(B) 錯誤，理由如上，核准權人是代表商業之負責人而非經理人。\n(C) 正確。《商業會計處理準則》第 7 條第二項規定為證明權責存在之憑證或應永久保存或另行裝訂較便之原始憑證，得另行彙訂保管，並按性質或保管期限分類編號、互註日期編號與保管人等事項備查。\n(D) 正確。《商業會計法》第 35 條規定記帳憑證及會計帳簿，應由代表商業之負責人、經理人、主辦及經辦會計人員簽名或蓋章負責。\n【記憶點】記帳憑證要銷毀，關卡在代表商業之負責人的核准。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-025","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？",25,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-029","依商業會計法規定，有關營業收入認列之時點，下列敘述何者錯誤？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-026",114,"A 記帳士受某詐騙集團的委任，專門負責處理詐團內部的金流及會計事務。如今詐騙集團已被檢警偵破並瓦解，A 記帳士亦因協助詐團會計事務被認定為詐團之成員之一，並以詐欺之犯罪行為受有期徒刑 3 年裁判確定。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-026",113,"下列有關記帳士執業規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-026",112,"在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-026",111,"下列何者非商業會計法第 43 條規定之存貨成本計算方法？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-026",110,"依商業會計法規定，有關資產重估的會計處理，下列敘述何者錯誤？",false,1786689134126]