[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-028":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-028","book-110-1-bookkeeping-law-028",110,1,28,"依商業會計處理準則規定，有關負債準備之敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"商業因過去事件而負有現時義務，且很有可能需要清償該義務，及該義務之金額能可靠估計時，應認列負債準備","商業因過去事件而負有現時義務，很有可能需要清償該義務時，應認列負債準備","商業因過去事件而負有現時義務，該義務之金額能可靠估計時，應認列負債準備","商業因過去事件而負有現時義務，很有可能需要清償該義務，及該義務之金額能可靠估計時，應加以揭露","A",null,"本題考點：《商業會計處理準則》第 25 條第二項第十一款負債準備的三個認列要件，以及其法定效果是認列而非僅揭露。\n【正解理由】依《商業會計處理準則》第 25 條第二項第十一款，「負債準備－流動：指不確定時點或金額之流動負債。商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列負債準備」。現時義務、很有可能流出資源以清償、金額能可靠估計三者須同時具備，具備後的效果是認列。選項 A 三要件齊備且結論為應認列負債準備。故選 A。\n【逐項排除】\n(A) 正確；三要件齊備，效果依《商業會計處理準則》第 25 條第二項第十一款為應認列負債準備。\n(B) 少了金額能可靠估計這個要件，不符《商業會計處理準則》第 25 條第二項第十一款的完整構成。\n(C) 少了很有可能需要流出資源以清償義務這個要件，同樣不符《商業會計處理準則》第 25 條第二項第十一款。\n(D) 三要件雖齊備，卻把法定效果寫成應加以揭露，與《商業會計處理準則》第 25 條第二項第十一款所定的應認列負債準備不符。\n【記憶點】現時義務加很有可能加能估計，三缺一不認列，三齊備就入帳而不是只揭露。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-029","依商業會計處理準則規定，保留盈餘不包含下列那一項會計項目？",29,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-030","依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",30,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-031","有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-028",114,"A 記帳士於屏東縣設立記帳士事務所，登錄執行業務區域為屏東縣、高雄市、臺南市、臺東縣，有關於 A 記帳士執業及加入記帳士公會事宜，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-028",113,"甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-028",112,"下列有關財務報表之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-028",111,"關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-028",109,"甲公司為有分支機構之商業，依商業會計法規定，商業負責人應於何時將公司之決算報表提請股東承認；其本、分支機構應如何辦理決算？",false,1786689133651]