[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-031":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-031","book-110-1-bookkeeping-law-031",110,1,31,"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？",{"A":17,"B":18,"C":19,"D":20},"分開辦理決算","合併辦理決算","分支機構不用辦理決算","由總機構主辦會計決定要分開辦理決算或合併辦理決算","B",null,"本題考點：《商業會計法》第 67 條對有分支機構之商業，於會計年度終了時本、分支機構帳目的處理方式。\n【正解理由】依《商業會計法》第 67 條，「有分支機構之商業，於會計年度終了時，應將其本、分支機構之帳目合併辦理決算」。條文用語為應，屬強制規定，因此不論分支機構平時是否自設會計處理，會計年度終了時都必須把本、分支機構帳目合併之後辦理決算，以商業整體為單位表達財務狀況與經營成果。故選 B。\n【逐項排除】\n(A) 分開辦理決算與《商業會計法》第 67 條所定的合併辦理決算相反。\n(B) 正確；逐字對應《商業會計法》第 67 條的本、分支機構帳目合併辦理決算。\n(C) 分支機構的帳目並非免於決算，而是併入本機構一併辦理，與《商業會計法》第 67 條不符。\n(D) 《商業會計法》第 67 條並未賦予總機構主辦會計選擇的空間，強制規定不因內部決定而變更。\n【記憶點】會計年度終了，本、分支機構帳目合併辦一次決算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-033","下列何種情形，行政機關應給予處分相對人陳述意見之機會？",33,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-034","若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-031",114,"A 在民國 111 年 1 月 24 日調離財政部臺北國稅局松山分局，就任新北市稅捐處新店分處，並於民國 112 年 6 月 30 日調離新北市稅捐處新店分處，就任財政部中區國稅局臺中分局，最後在 114 年 9 月 30 日辭職自行開業記帳士事務所，請問 A 不得在何縣市執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-031",113,"依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-031",112,"下列何者不是商業會計法所稱之主管機關？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-031",111,"記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-031",109,"依商業會計法及相關法規規定，關於原始憑證之敘述，下列何者錯誤？",false,1786689133682]