[{"data":1,"prerenderedAt":73},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-009":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":27,"sameNumber":52,"hasEssay":72},"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":23,"explanation":24,"freq":25,"indexable":26},"book-110-1-記帳相關法規概要-009","book-110-1-bookkeeping-law-009",110,1,9,"傳票上登載之會計項目，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"收入傳票：貸方會計項目，支出傳票：借方會計項目","收入傳票：借方會計項目，支出傳票：貸方會計項目","收入傳票及支出傳票皆無借方、貸方會計項目","收入傳票及支出傳票皆有借方、貸方會計項目","A",null,114,"本題考點：《商業會計法》第 17 條所定三種記帳憑證中，收入傳票與支出傳票各自登載的是借方或貸方會計項目。\n【正解理由】依《商業會計法》第 17 條，記帳憑證之種類為收入傳票、支出傳票及轉帳傳票三種，轉帳傳票得視事實需要分為現金轉帳傳票及分錄轉帳傳票。三分法的分界就是現金：收入傳票所記錄者為現金收入事項，現金列借方已由傳票種類本身表彰，票面上登載的自然是相對之貸方會計項目；支出傳票所記錄者為現金支出事項，現金列貸方同樣由傳票種類表彰，票面上登載的是借方會計項目。故選 A。\n【逐項排除】\n(A) 收入傳票登載貸方會計項目、支出傳票登載借方會計項目，與現金收付方向由傳票種類本身表彰的設計相符。\n(B) 借貸恰好寫反。收入事項的現金增加已居借方，票面若再登載借方項目，該筆分錄就只剩借方而無貸方，與借貸法則不合。\n(C) 兩種傳票並非皆無借貸方會計項目：收入傳票有貸方項目、支出傳票有借方項目，只是不同時列示借貸雙方。\n(D) 借貸雙方會計項目均予列示者，為《商業會計法》第 17 條所定之轉帳傳票，而非收入傳票或支出傳票。\n【記憶點】收入記貸方、支出記借方，借貸兩方都寫的是轉帳傳票。",2,true,[28,32,36,40,44,48],{"webId":29,"stem":30,"number":31,"year":12,"session":13},"book-110-1-bookkeeping-law-008","崇德公司 110 年 9 月以 200 萬元購進商品一批，另以 110 萬元售予個人王君一批商品，請問崇德公司該二商品交易之收支，依商業會計法第 9 條規定，下列敘述何者正確？",8,{"webId":33,"stem":34,"number":35,"year":12,"session":13},"book-110-1-bookkeeping-law-010","依商業會計法規定，代表商業之負責人、經理人、主辦及經辦會計人員，會被處新臺幣 6 萬元以上 30 萬元以下罰鍰之項目有那些：①未依規定設置會計帳簿 ②違反商業會計法第 24 條規定，毀損會計帳簿頁數 ③未依規定期限保存會計帳簿、報表或憑證 ④未依規定如期辦理決算 ⑤未依規定簽名或蓋章",10,{"webId":37,"stem":38,"number":39,"year":12,"session":13},"book-110-1-bookkeeping-law-007","日本 A 公司於臺中市設立分公司，其營業所用資金為新臺幣 5 千萬元，請問該分公司登記之受理機關與商業會計事務之管理機關為何？",7,{"webId":41,"stem":42,"number":43,"year":12,"session":13},"book-110-1-bookkeeping-law-011","依商業會計法第 26 條規定，「股東往來」性質之交易，關於商業帳簿的記載，下列敘述何者正確：①屬財產帳戶 ②屬人名帳戶 ③應載明股東真實姓名 ④應載明股東居所列於分戶帳 ⑤應載明股東住所列於分戶帳 ⑥應載明股東持股比例於分戶帳",11,{"webId":45,"stem":46,"number":47,"year":12,"session":13},"book-110-1-bookkeeping-law-006","公營事業會計事務之處理，應否適用商業會計法之敘述，下列何者正確？",6,{"webId":49,"stem":50,"number":51,"year":12,"session":13},"book-110-1-bookkeeping-law-012","甲股份有限公司之商業會計事務委任張記帳士處理，因故未編製 109 會計年度決算報表，依商業會計法規定，與此事務有關之下列何者，應處新臺幣 3 萬元以上 15 萬元以下罰鍰：①董事長 ②董事 ③監察人 ④總經理 ⑤張記帳士 ⑥經辦會計 ⑦會計長",12,[53,56,60,64,68],{"webId":54,"year":23,"stem":55,"number":14},"book-114-1-bookkeeping-law-009","屏東縣記帳士公會目前依章程規定共設置理事 A、B、C、D、E 等 5 人。假設下期改選理事，共 9 人參選其得票高至低依序為 D、E、C、A、F、G、B、H、I 等 9 人，則依記帳士法第 23 條的規定，下列敘述何者錯誤？",{"webId":57,"year":58,"stem":59,"number":14},"book-113-1-bookkeeping-law-009",113,"商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",{"webId":61,"year":62,"stem":63,"number":14},"book-112-1-bookkeeping-law-009",112,"記帳士、記帳及報稅代理人有下列情形之一者，依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第 10 條第 1 項規定不須向法務部調查局申報？",{"webId":65,"year":66,"stem":67,"number":14},"book-111-1-bookkeeping-law-009",111,"依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",{"webId":69,"year":70,"stem":71,"number":14},"book-109-1-bookkeeping-law-009",109,"依商業會計處理準則規定，下列何項資產不需於資產負債表日進行減損測試？",false,1786689133470]