[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-023":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-023","book-110-1-bookkeeping-law-023",110,1,23,"依商業會計處理準則第 9 條規定，會計帳簿之記載方式，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"在同一會計年度內應連續記載，除已用盡外不得更換新帳簿","跨年度連續記載，除已用盡外不得更換新帳簿","跨越會計年度內應連續記載，但需要時，若舊帳簿未用盡，仍得更換新帳簿","在同一會計年度內應連續記載，但需要時，若舊帳簿未用盡，仍得更換新帳簿","A",null,"本題考點：《商業會計處理準則》第 9 條對會計帳簿連續記載範圍與更換新帳簿事由的限制，關鍵在「同一會計年度」與「已用盡」兩個要件。\n【正解理由】依《商業會計處理準則》第 9 條，「會計帳簿在同一會計年度內應連續記載，除已用盡外不得更換新帳簿」，連續記載的範圍限於同一會計年度，而更換新帳簿的法定事由只有舊帳簿已用盡一種，並無其他放寬空間；選項 A 逐字對應這兩個要件。故選 A。\n【逐項排除】\n(A) 正確；範圍為同一會計年度內連續記載，事由限於已用盡，與《商業會計處理準則》第 9 條完全一致。\n(B) 範圍寫成跨年度；《商業會計處理準則》第 9 條的連續記載義務以同一會計年度為界，而《商業會計法》第 6 條以每年一月一日起至十二月三十一日止為會計年度。\n(C) 範圍與事由都錯；既把界線改成跨越會計年度，又允許舊帳簿未用盡即得更換。\n(D) 前段的同一會計年度正確，後段錯在放寬更換事由；《商業會計處理準則》第 9 條並無需要時即得更換的例外。\n【記憶點】一個年度一套帳連續記，簿子用盡才准換新。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-022","依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",22,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-024","彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",24,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-021","依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",21,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-025","依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",25,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-020","依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",20,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-026","依商業會計法規定，有關資產重估的會計處理，下列敘述何者錯誤？",26,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-023",114,"依照商業會計處理準則第 26 條之規定，下列那些是正確之長期借款敘述？①應以攤銷後成本衡量 ②應揭露其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款；其以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額 ③向業主、員工及關係人借入之長期款項，應彙總揭露 ④指到期日在 1 年以上之借款",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-023",113,"①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-023",112,"公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-023",111,"關於記帳士執行業務，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-023",109,"依商業會計處理準則第 24 條規定，商業應於資產負債表日對於非流動資產項目評估是否有減損之跡象，下列何者屬於應評估減損之會計項目？①採用權益法之投資 ②生物資產 ③投資性不動產 ④無形資產 ⑤礦產資源 ⑥持有至到期日金融資產",false,1786689133605]