[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-009":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-111-1-記帳相關法規概要-009","book-111-1-bookkeeping-law-009",111,1,9,"依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",{"A":17,"B":18,"C":19,"D":20},"收入","遞延收入","資本公積","保留盈餘","D",null,"本題考點：《商業會計法》第 42 條就受贈資產入帳後所列舉的會計項目範圍。\n【正解理由】依《商業會計法》第 42 條第二項，「受贈資產按公允價值入帳，並視其性質列為資本公積、收入或遞延收入」。該項的列舉只有資本公積、收入與遞延收入三者，保留盈餘並未出現在其中，題目問的是不包含者，故選 D。\n【逐項排除】\n(A) 收入是《商業會計法》第 42 條第二項明列的三個項目之一，屬於受贈資產可能列入者，不是題目所問的例外。\n(B) 遞延收入同樣列在《商業會計法》第 42 條第二項之中，與收入、資本公積並列，不是題目所問的例外。\n(C) 資本公積是《商業會計法》第 42 條第二項所列的第一個項目；依《商業會計處理準則》第 28 條，資本公積指公司因股本交易所產生之權益，並應按其性質分別列示。\n(D) 保留盈餘未見於《商業會計法》第 42 條第二項的列舉；依《商業會計處理準則》第 29 條，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、特別盈餘公積與未分配盈餘，來源與受贈不同，為正解。\n【記憶點】受贈資產按公允價值入帳，只走資本公積、收入、遞延收入三條路，不會直接掛進保留盈餘。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-008","有關「會計帳簿」之敘述，下列何者正確？",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-010","下列敘述何者正確？",10,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-007","依商業會計處理準則第 24 條規定，下列那一種資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-011","下列何項敘述，違反商業會計法之規定？",11,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-006","依商業會計法規定，有關公司組織之主辦會計人員任免規定，下列敘述何者正確？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-012","依商業會計處理準則第 18 條規定，下列何者應列為「不動產、廠房及設備」項下？①為賺取資本增值所持有之不動產 ②用於生產之機器設備 ③生產性植物 ④供管理目的所持有之建築物 ⑤供運輸使用之車輛",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-009",114,"屏東縣記帳士公會目前依章程規定共設置理事 A、B、C、D、E 等 5 人。假設下期改選理事，共 9 人參選其得票高至低依序為 D、E、C、A、F、G、B、H、I 等 9 人，則依記帳士法第 23 條的規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-009",113,"商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-009",112,"記帳士、記帳及報稅代理人有下列情形之一者，依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第 10 條第 1 項規定不須向法務部調查局申報？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-009",110,"傳票上登載之會計項目，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-009",109,"依商業會計處理準則規定，下列何項資產不需於資產負債表日進行減損測試？",false,1786689132999]