[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-024":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-024","book-110-1-bookkeeping-law-024",110,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"應調整 109 年度財務報表","109 年度財務報表應予附註揭露","109 年度財務報表不必做任何處理","視該公司是否有投保再決定如何處理","B",null,"本題考點：資產負債表日至財務報表通過日之間發生的重大災害損失，屬期後事項的揭露範圍，而非回頭調整前一年度報表的帳列金額。\n【正解理由】依《商業會計處理準則》第 44 條，對於資產負債表日至財務報表通過日間所發生之期後事項應予揭露，該條第七款明列「重大災害損失」；火災發生於 110 年 2 月 1 日，落在 109 年度資產負債表日與 110 年 3 月 1 日財務報表通過日之間，正是該條所定的時間窗。揭露的載體則見《商業會計法》第 29 條第一項第九款，重大之期後事項屬財務報表附註揭露事項。故選 B。\n【逐項排除】\n(A) 《商業會計處理準則》第 44 條對此類期後事項所定的處置是揭露，並非調整 109 年度報表的帳列金額。\n(B) 正確；火災屬《商業會計處理準則》第 44 條第七款之重大災害損失，發生時點落在該條所定期間內，依《商業會計法》第 29 條第一項第九款於財務報表附註揭露。\n(C) 不做任何處理即違反《商業會計處理準則》第 44 條的揭露義務，也漏掉《商業會計法》第 29 條第一項第九款。\n(D) 有無投保並非《商業會計處理準則》第 44 條的判斷要件，該條以事項類型與發生時點決定是否揭露。\n【記憶點】報表日之後、通過日之前的重大災害，揭露而不調整。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-023","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？",23,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-027","依商業會計處理準則規定，有關本期所得稅資產之敘述，下列何者正確？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-024",114,"下列關於商業會計法及商業會計處理準則之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-024",113,"依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-024",112,"下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-024",111,"關於記帳士登錄，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-024",109,"依商業會計處理準則規定，關於不動產、廠房及設備之衡量，下列敘述何者錯誤？",false,1786689133615]