[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-011":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-110-1-記帳相關法規概要-011","book-110-1-bookkeeping-law-011",110,1,11,"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",{"A":17,"B":18,"C":19,"D":20},"①③④","②③⑤⑥","②③④⑥","②③⑤","D",null,"本題考點：《商業會計法》第 26 條對人名帳戶的記載要求，以及「股東往來」屬人名帳戶而非財物帳戶。\n【正解理由】依《商業會計法》第 26 條第一項，商業會計帳簿所記載之人名帳戶，應載明其人之真實姓名，並應在分戶帳內註明其住所，如為共有人之帳戶，應載明代表人之真實姓名及住所；同條第二項則規定財物帳戶應載明其名稱、種類、價格、數量及其存置地點。股東往來記錄的是商業與特定股東間的資金債權債務，帳戶對象是人而非財物，故屬人名帳戶，並應載明真實姓名、在分戶帳內註明住所，即②③⑤三項，故選 D。\n【逐項排除】\n(A) 誤將股東往來歸為財產帳戶，且④以居所替代住所，與《商業會計法》第 26 條第一項所定的「住所」不符。\n(B) ②③⑤固然正確，但⑥持股比例並非《商業會計法》第 26 條第一項對人名帳戶所要求的記載事項。\n(C) 同時誤含④居所與⑥持股比例，兩者都不在《商業會計法》第 26 條第一項的列舉之內。\n(D) ②人名帳戶、③真實姓名、⑤分戶帳註明住所，三者逐一對應《商業會計法》第 26 條第一項的文字。\n【記憶點】人名帳戶記「真實姓名加分戶帳住所」，不是居所，也不記持股比例。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-009","傳票上登載之會計項目，下列敘述何者正確？",9,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-013","水湳建設公司持有以下四筆土地：甲地為建築中備售房屋地基、乙地為目前總公司辦公大樓地基、丙地出租並伺機出售、丁地為桃園分公司預定地基，目前閒置未作任何使用，依商業會計法規定，該四筆土地係屬何種資產？",13,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-014","有關商業主辦會計人員之任免、委託記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-011",114,"依據商業會計法及商業會計處理準則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-011",113,"依商業會計法之規定，資產之折舊方法有那些？①平均法 ②生產數量法 ③加權平均法 ④年數合計法 ⑤工作時間法",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-011",112,"下列有關記帳士職業倫理道德規範之敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-011",111,"下列何項敘述，違反商業會計法之規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-011",109,"商業在合併、分割、收購、解散、終止或轉讓時，下列何者不屬於商業會計法認可之資產計價方式？",false,1786689133494]