[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-014":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-014","book-111-1-bookkeeping-law-014",111,1,14,"對於商業欲變更會計年度，應否呈請主管機關同意之規定，商業會計法與所得稅法之規定是否相同？",{"A":17,"B":18,"C":19,"D":20},"二者皆規定需先呈請核准，方得變更會計年度","二者皆規定不需呈請核准","商業會計法規定不需，但所得稅法規定必需","商業會計法規定必需，但所得稅法規定不需","C",null,"本題考點：變更會計年度要不要事前呈請核准，《商業會計法》與《所得稅法》兩邊的要件並不一致。\n【正解理由】《商業會計法》第 6 條規定「商業以每年一月一日起至十二月三十一日止為會計年度。但法律另有規定，或因營業上有特殊需要者，不在此限」，但書只設「法律另有規定」與「營業上有特殊需要」兩個要件，並未附加呈請主管機關核准的程序；《所得稅法》關於營利事業會計年度的規定，則要求變更會計年度應報經該管稽徵機關核准後始得為之。一邊不需、一邊必需，故選 C。\n【逐項排除】\n(A) 錯。《商業會計法》第 6 條但書並未設核准要件，說二者皆須先呈請核准，與該條文義不符。\n(B) 錯。《所得稅法》就營利事業變更會計年度定有報經該管稽徵機關核准的程序，說二者皆不需，即漏掉稅法這一端。\n(C) 對。《商業會計法》第 6 條以但書放行，變更會計年度不以核准為要件；《所得稅法》則採事前核准制，兩部法的要求分屬兩種型態。\n(D) 錯。本項把兩部法的要求對調，恰好與《商業會計法》第 6 條但書及稅法端的核准程序相反。\n【記憶點】帳上的會計年度依《商業會計法》第 6 條但書自理，課稅年度的變更則須報經稽徵機關核准。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-013","有關資產重估價之規定，下列敘述何者正確？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-015","下列何種情況下，商業得不另製記帳憑證，而以原始憑證作為記帳憑證？①整理結算 ②會計事務較簡 ③結算後轉入帳目 ④原始憑證已符合記帳需要",15,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-016","有關公司名稱預查審核之相關規定，下列敘述何者正確？",16,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-017","下列敘述何者正確？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-014",114,"依照商業會計法第 42 條之規定，受贈資產按公允價值入帳，並視其性質以不同項目記錄。假設位於屏東科技園區之某蘭花生技公司大幅受關稅影響，農業部將給予該公司營運困難的紓困補助，該補助屬於無附加條件的政府補助，則要以下列何種會計項目入帳？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-014",113,"甲君兩年前以 500 萬元購入土地一筆，今以該土地入股 A 公司，該筆土地目前公告現值 400 萬元，公允價值 800 萬元、淨變現價值 720 萬元，試問 A 公司資產負債表上該筆土地帳列金額？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-014",112,"書面之行政處分，符合一定情形者，得不記明理由，下列何者不包括在內？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-014",110,"有關商業主辦會計人員之任免、委託記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-014",109,"商業會計法對於支出效益之敘述，下列何者錯誤？",false,1786689133044]