[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-029":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-029","book-110-1-bookkeeping-law-029",110,1,29,"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？",{"A":17,"B":18,"C":19,"D":20},"法定盈餘公積","特別盈餘公積","未分配盈餘","資本公積","D",null,"本題考點：《商業會計處理準則》第 29 條保留盈餘的三款組成項目，以及同準則第 28 條資本公積的獨立地位。\n【正解理由】依《商業會計處理準則》第 29 條第一項，保留盈餘或累積虧損指由營業結果所產生之權益，包括法定盈餘公積、特別盈餘公積、未分配盈餘或待彌補虧損三款；資本公積依《商業會計處理準則》第 28 條第一項，指公司因股本交易所產生之權益，來源是股本交易而非營業結果，《商業會計處理準則》第 14 條並把資本公積與保留盈餘在資產負債表權益項下分列為不同格。故選 D。\n【逐項排除】\n(A) 屬保留盈餘；《商業會計處理準則》第 29 條第一項第一款規定法定盈餘公積，指依公司法或其他相關法律規定，自盈餘中指撥之公積。\n(B) 屬保留盈餘；《商業會計處理準則》第 29 條第一項第二款規定特別盈餘公積，指依法令或盈餘分派之議案自盈餘中指撥之公積，以限制股息及紅利之分派者。\n(C) 屬保留盈餘；《商業會計處理準則》第 29 條第一項第三款規定未分配盈餘，指未經指撥之盈餘。\n(D) 不屬保留盈餘；資本公積依《商業會計處理準則》第 28 條第一項為股本交易所產生之權益，與營業結果無關，為應選項。\n【記憶點】兩種盈餘公積加未分配盈餘等於保留盈餘，資本公積來自股本交易另立一格。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-028","依商業會計處理準則規定，有關負債準備之敘述何者正確？",28,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-032","下列何者不是營業報告書的內容？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-029",114,"下列何者非記帳士在登錄區域內得執行之業務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-029",113,"依照商業會計法第 5 條規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-029",112,"商業負責人應於會計年度終了後多久內，將商業之決算報表提請商業出資人、合夥人或股東承認？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-029",111,"除有未結會計事項者外，商業會計法規定會計帳簿應於年度決算程序辦理終了後，至少保存幾年？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-029",109,"依商業會計法規定，有關營業收入認列之時點，下列敘述何者錯誤？",false,1786689133661]