[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-040":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-040","book-111-1-bookkeeping-law-040",111,1,40,"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？",{"A":17,"B":18,"C":19,"D":20},"衡量應收帳款，應以扣除估計之備抵呆帳後餘額為準","應收帳款收回期間超過 1 年部分，應揭露各年度預期收回之金額","應收帳款已確定無法收回時，應以備抵呆帳沖轉","營業及非營業發生之應收帳款，得合併列示","D",null,"本題考點：應收帳款的衡量基礎、確定無法收回時的沖轉方式、逾一年收回部分的揭露，以及營業與非營業應收帳款的列示方式。\n【正解理由】《商業會計法》第 45 條第二項規定因營業而發生之應收帳款及應收票據，應與非因營業而發生之應收帳款及應收票據分別列示。營業與非營業所生的債權性質不同，條文要求的是分別列示而非合併呈現。D 稱得合併列示，與該項規定相反，是題目所要找的錯誤敘述，故選 D。\n【逐項排除】\n(A) 《商業會計法》第 45 條第一項規定應收款項之衡量應以扣除估計之備抵呆帳後之餘額為準，並分別設置備抵呆帳項目，敘述正確。\n(B) 《商業會計處理準則》第 15 條就應收帳款規定，收回期間超過一年部分，應揭露各年度預期收回之金額，敘述正確。\n(C) 《商業會計法》第 45 條第一項後段規定其已確定為呆帳者，應即以所提備抵呆帳沖轉有關應收款項之會計項目，敘述正確。\n(D) 營業與非營業所發生的應收帳款，依《商業會計法》第 45 條第二項應分別列示，本項稱得合併列示，為應選的錯誤選項。\n【記憶點】備抵呆帳先扣、逾一年要揭露、營業與非營業一定分開列示。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-039","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？",39,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-043","採曆年制且適用商業會計法之甲合夥商號，其主辦會計人員對於該年度會計上之責任，於何時解除？",43,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-040",114,"依據公司法第 7 條之規定，公司申請設立登記之資本額，應於申請設立登記時或設立登記後 30 日內，檢送經何者查核簽證之文件？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-040",113,"商業負責人應於多久的期間內，將決算書表提請出資人、合夥人或股東承認。在無不法或不正當行為下，決算書表獲得承認後，可解除商業負責人及主辦會計人員對於該年度會計上之責任。",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-040",112,"依商業會計法規定，商業應辦理之決算，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-040",110,"有關公司法對公司權利能力之限制，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-040",109,"公司法第 16 條有關公司對外為保證人之規定，下列敘述何者正確？",false,1786689133288]