[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-050":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-050","book-109-1-bookkeeping-law-050",109,1,50,"依商業會計處理準則規定，關於流動負債之處理，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"避險之衍生金融負債，應以公允價值衡量","存出保證用之票據，於保證責任終止時可收回註銷者，應改列為其他應付款","應付稅捐應列為其他流動負債項下","已提供擔保之應付帳款，應列為應付帳款之減項，並揭露擔保品及金額","A",null,"本題考點：《商業會計處理準則》第 25 條流動負債各會計項目之衡量與表達規定。\n【正解理由】依《商業會計處理準則》第 25 條，避險之衍生金融負債－流動，指依避險會計指定且為有效避險工具之衍生金融負債，應以公允價值衡量，(A) 之敘述與條文一致，為正確敘述，故選 A。\n【逐項排除】\n(A) 此敘述正確，避險之衍生金融負債係依避險會計指定且為有效避險工具者，依《商業會計處理準則》第 25 條應以公允價值衡量。\n(B) 此敘述錯誤，依《商業會計處理準則》第 25 條就應付票據之規定，存出保證用之票據，於保證之責任終止時可收回註銷者，「得不列為流動負債，但應揭露保證之性質及金額」，處理方式是得不列入並加揭露，而非改列為其他應付款。\n(C) 此敘述錯誤，依同條就其他應付款之規定，其他應付款指不屬於應付票據、應付帳款之應付款項，並例示「如應付薪資、應付稅捐、應付股息紅利等」；應付稅捐應列於其他應付款，而非其他流動負債項下。\n(D) 此敘述錯誤，依同條就應付帳款之規定，已提供擔保品者，「應揭露擔保品名稱及帳面金額」；條文要求的是揭露，並無將該應付帳款列為減項之規定。\n【記憶點】保證票據「得不列＋揭露」、應付稅捐歸「其他應付款」、擔保應付帳款「只揭露不減項」、避險衍生負債「公允價值」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-049","依商業登記法規定，下列何者屬於應依法申請登記之商業？",49,{"webId":31,"stem":32,"number":13,"year":33,"session":13},"book-110-1-bookkeeping-law-001","依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應予除名？",110,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-048","商業之主辦會計人員，可能因下列何項情事之發生而被科處罰金？",48,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"book-110-1-bookkeeping-law-002","今年 25 歲的甲於大學畢業後，並未取得記帳士資格，也未依其他法律取得執行報稅業務資格，即擅自執行委任報稅及稅務諮詢等業務，請問依記帳士法第 34 條規定，應給予何種處罰？",2,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-047","依商業會計處理準則規定，關於外來憑證及對外憑證應記載事項，下列何者錯誤？",47,{"webId":47,"stem":48,"number":49,"year":33,"session":13},"book-110-1-bookkeeping-law-003","依記帳士法規定，下列何者非為記帳士得執行之業務？",3,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-050",114,"甲有限公司遭財政部國稅局認定逃漏營利事業所得稅高達新臺幣 1 千萬元整，除課公司補稅外並處以補稅額二倍罰鍰。然事後發現係重複計算結果導致課稅處分發生錯誤，重新核算後結果逃漏稅額度僅為新臺幣 1 百萬元整，請問原處分效力如何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-050",113,"依商業登記法第 19 條規定，若商業所在地主管機關於資訊網站公告之商業登記事項，與登記不符時，應如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-050",112,"甲公司 112 年 5 月有下列各項金流交易事項（單位：新臺幣），何者不符合商業會計法第 9 條之規定？ ①乙公司支付 120 萬元現金，向甲公司購買貨車乙輛 ②王五君支付 150 萬元，向甲公司購買小客車乙輛 ③丙公司支付 98 萬元，向甲公司購買貨車乙輛 ④甲公司以支票存款支付臺灣銀行貸款本息 300 萬元 ⑤甲公司以活期存款取款條從臺灣銀行提款 105 萬元後，給付丁公司貨款",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-050",111,"關於無形資產之評價，下列何者錯誤？",{"webId":68,"year":33,"stem":69,"number":14},"book-110-1-bookkeeping-law-050","張記帳士執行業務收取客戶個人資料時，都依個人資料保護法及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689134373]