[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-035":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-035","book-109-1-bookkeeping-law-035",109,1,35,"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：",{"A":17,"B":18,"C":19,"D":20},"負債準備","或有負債","其他應付款","先作備忘錄，待實際支付時再行認列","A",null,"本題考點：《商業會計處理準則》負債準備的三項認列要件，以及它與或有負債、其他應付款的分界。\n【正解理由】《商業會計處理準則》第 25 條第十一款就流動負債明定：「負債準備－流動：指不確定時點或金額之流動負債。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，應認列負債準備。」題幹的「因過去事件而負有現時義務」「很有可能需要流出具經濟效益之資源」「金額能可靠估計」與該款文字逐字相符，三要件到齊即應認列，故選 A。\n【逐項排除】\n(A) 三項要件與《商業會計處理準則》第 25 條第十一款完全吻合；若非屬流動，則依同準則第 26 條第七款列為負債準備－非流動，項目名稱不變。\n(B) 或有負債未達認列門檻，依《商業會計法》第 29 條第一項第六款，重大或有負債及未認列之合約承諾屬財務報表附註揭露事項，是揭露而非認列。\n(C) 其他應付款依《商業會計處理準則》第 25 條第八款，指不屬於應付票據、應付帳款之應付款項，如應付薪資、應付稅捐、應付股息紅利等，其時點與金額均屬確定，與「不確定時點或金額」不合。\n(D) 《商業會計法》第 10 條規定會計基礎採用權責發生制，費用於確定應付時即行入帳；待實際支付才認列是現金收付制的作法，與該條不符。\n【記憶點】過去事件、很有可能流出資源、金額能可靠估計，三者齊備就認列負債準備。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-036","記帳士對於所有攸關情況之評估應力求平衡，在作成判斷時不受個人利益或他人之不當影響，符合記帳士職業倫理道德規範下列何項準則？",36,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-037","行政處分之內容違反公共秩序或善良風俗者，屬於：",37,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-038","違法行政處分經原作成行政處分之機關撤銷後，其行政處分之效力為：",38,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-035",114,"甲為公開發行之非投資股份有限公司，登記資本額新臺幣 1 億元，實收資本額新臺幣 1 億元，其章程並未規定放寬轉投資上限，因欲轉投資乙有限公司新臺幣 8 千萬元，請問必須經過何種股東會決議放寬？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-035",113,"依商業會計處理準則規定，下列那些資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？①採用權益法之投資 ②投資性不動產 ③以成本衡量之權益工具投資 ④商譽 ⑤按攤銷後成本衡量之金融資產",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-035",112,"主辦及經辦會計人員，有下列那種情形，應處新臺幣 3 萬元以上 15 萬元以下罰鍰？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-035",111,"關於商業登記事項之敘述，下列何者與商業登記法之規定相符：",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-035",110,"下列何者非屬行政處分無效之原因？",false,1786689134218]