[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-032":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-032","book-109-1-bookkeeping-law-032",109,1,32,"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？",{"A":17,"B":18,"C":19,"D":20},"內部控制制度健全，使用明細分類帳會計項目日報表者","會計制度健全，使用總分類帳會計項目日計表者","內部控制制度健全，使用總分類帳會計項目日計表及特種序時帳簿者","會計制度健全，使用特種序時帳簿會計項目日計表者","B",null,"本題考點：《商業會計法》第 23 條但書所定得免設普通序時帳簿的兩項要件。\n【正解理由】依《商業會計法》第 23 條，商業必須設置之會計帳簿為普通序時帳簿及總分類帳簿，製造業或營業範圍較大者，並得設置記錄成本之帳簿，或必要之特種序時帳簿及各種明細分類帳簿，「但其會計制度健全，使用總分類帳會計項目日計表者，得免設普通序時帳簿」。免設的要件有二，一是會計制度健全，二是使用總分類帳會計項目日計表，故選 B。\n【逐項排除】\n(A) 錯誤。《商業會計法》第 23 條但書要求的是會計制度健全而非內部控制制度健全，所憑帳表亦為總分類帳會計項目日計表，不是明細分類帳會計項目日報表。\n(B) 正確。兩項要件與《商業會計法》第 23 條但書的文字相符。\n(C) 錯誤。前段誤為內部控制制度健全，且《商業會計法》第 23 條但書並未要求併用特種序時帳簿。\n(D) 錯誤。前段的會計制度健全雖與但書相符，但《商業會計法》第 23 條但書所指之帳表為總分類帳會計項目日計表，非特種序時帳簿會計項目日計表。\n【記憶點】會計制度健全加上總分類帳會計項目日計表，兩者齊備才免設普通序時帳簿。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-030","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？",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-034","依商業會計處理準則規定，下列何者應列為綜合損益表之本期其他綜合損益項目？",34,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-035","商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列為：",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-032",114,"記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於多久前通知委任人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-032",113,"下列何者不是財務報表必要之附註事項？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-032",112,"下列有關應收帳款及應收票據之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-032",111,"關於公司登記效力之敘述，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-032",110,"下列何者不是營業報告書的內容？",false,1786689134186]