[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-030":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-030","book-109-1-bookkeeping-law-030",109,1,30,"依商業會計法規定，商業具有控制能力或重大影響力之長期股權投資，應採用下列何種方法衡量？",{"A":17,"B":18,"C":19,"D":20},"公允價值法","成本法","權益法","攤銷後成本法","C",null,"本題考點：《商業會計法》第 44 條對金融工具投資與長期股權投資衡量方法的分流。\n【正解理由】依《商業會計法》第 44 條第一項，金融工具投資應視其性質採公允價值、成本或攤銷後成本之方法衡量；同條第二項另定「具有控制能力或重大影響力之長期股權投資，採用權益法處理」。題示長期股權投資既具控制能力或重大影響力，即落入第二項的適用範圍，故選 C。\n【逐項排除】\n(A) 錯誤。公允價值是《商業會計法》第 44 條第一項所列金融工具投資可採的衡量方法之一，並非具控制能力或重大影響力之長期股權投資所適用者。\n(B) 錯誤。成本同屬《商業會計法》第 44 條第一項所列金融工具投資的衡量方法之一，不是該條第二項指定的處理方法。\n(C) 正確。權益法即《商業會計法》第 44 條第二項對具控制能力或重大影響力之長期股權投資所定的處理方法。\n(D) 錯誤。攤銷後成本亦為《商業會計法》第 44 條第一項所列方法之一，《商業會計處理準則》第 16 條以之對應無活絡市場之債務工具投資與持有至到期日金融資產，與本題情形不同。\n【記憶點】有控制能力或重大影響力就走權益法，其餘金融工具投資才在公允價值、成本、攤銷後成本三者間選。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-031","依商業會計法及相關法規規定，關於原始憑證之敘述，下列何者錯誤？",31,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-032","依商業會計法規定，商業得免設普通序時帳簿之情形，下列敘述何者正確？",32,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-033","甲企業社設立於臺南市，登記資本額為新臺幣 6 萬元，會計事務擬委由記帳士代為處理，依商業會計法規定，其商業會計事務之管理機關，下列何者正確？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-030",114,"下列何者非不得充任記帳士之原因？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-030",113,"依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-030",112,"記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-030",111,"記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-030",110,"依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",false,1786689134171]