[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-039":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-039","book-111-1-bookkeeping-law-039",111,1,39,"關於商業之會計帳簿，下列何者與商業會計法及商業會計處理準則之規定不符？",{"A":17,"B":18,"C":19,"D":20},"普通序時帳簿及總分類帳簿，為商業必須設置之會計帳簿；但會計制度健全，使用總分類帳會計項目日計表者，得免設普通序時帳簿","會計事項應按發生次序逐日登帳，至遲不得超過 2 個月","分類帳簿次頁應設置帳戶目錄","記帳錯誤如更正後影響總數者，應由更正人在原錯誤上劃紅線二道，將更正之數字或文字書寫於上並於更正處簽名或蓋章","D",null,"本題考點：商業必須設置的會計帳簿、登帳的時間上限、帳戶目錄的設置位置，以及記帳錯誤的更正方法。\n【正解理由】《商業會計處理準則》第 13 條第二項規定記帳錯誤如更正後影響總數者，應另開傳票更正；至於在原錯誤上劃紅線二道、將更正之數字或文字書寫於上並於更正處簽名或蓋章的方式，依本準則第 13 條第一項僅適用於更正後不影響總數的情形。D 把影響總數者也用劃線方式更正，與該條規定不符，是題目所要找的與規定不符者，故選 D。\n【逐項排除】\n(A) 《商業會計法》第 23 條規定商業必須設置之會計帳簿為普通序時帳簿及總分類帳簿，但其會計制度健全，使用總分類帳會計項目日計表者，得免設普通序時帳簿，敘述相符。\n(B) 《商業會計法》第 34 條規定會計事項應按發生次序逐日登帳，至遲不得超過二個月，敘述相符。\n(C) 《商業會計處理準則》第 10 條規定各種帳簿之首頁應設置帳簿啟用、經管、停用記錄，分類帳簿次頁應設置帳戶目錄，敘述相符。\n(D) 更正後影響總數者，依《商業會計處理準則》第 13 條第二項只能另開傳票更正，不得以劃紅線二道的方式為之，本項與規定不符，為應選項。\n【記憶點】不影響總數有兩條路可走，影響總數只剩另開傳票一條路。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-038","A 營造廠 111 年 5 月 10 日向未依法辦理登記之非法業者 B 購買礦石，因 B 無法給與原始憑證致未取得外來憑證，下列敘述何者正確？",38,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-040","依商業會計法及商業會計處理準則規定，應收帳款之衡量及列示，下列何者錯誤？",40,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-037","關於商業會計法規定之會計憑證，下列敘述何者錯誤：",37,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-041","依商業會計處理準則規定，下列會計項目，何者為流動負債？",41,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-036","乙獨資商號營業地址設於桃園市，其商業登記主管機關及商業會計主管機關為何？",36,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-042","商業會計法規定商業之決算，下列敘述何者錯誤？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-039",114,"甲有限公司設立時登記 A 為公司經理人，因 A 怠忽職守遭甲有限公司撤換並改由 B 擔任公司經理人，然甲有限公司卻未向主管機關變更經理人登記。A 以甲有限公司經理人名義與乙有限公司簽訂勞務承攬契約，然事後甲有限公司主張 A 並非該公司經理人拒絕履行契約，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-039",113,"商業之決算，應於會計年度終了後幾個月內辦理完竣？必要時得延長多久的期間？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-039",112,"張先生欲在臺北市設立公司，需向那一主管機關登記才能成立？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-039",110,"公司設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，其效力如何？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-039",109,"下列何種行為屬於行政程序法所稱之行政處分？",false,1786689133283]