[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-049":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-049","book-111-1-bookkeeping-law-049",111,1,49,"商業會計法規定商業訂定其會計制度，應衡酌之事項，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"實際業務情形","會計事務之性質","同業競爭需要","內部控制及管理上之需要","C",null,"本題考點：《商業會計法》第 12 條所列訂定會計制度時應衡酌的事由，屬列舉規定的比對題。\n【正解理由】《商業會計法》第 12 條規定「商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要，訂定其會計制度」。條文所列的衡酌事由為實際業務情形、會計事務之性質、內部控制及管理上之需要，三者都指向商業內部的狀況；同業競爭需要是對外的經營策略考量，並未寫進條文的列舉，故選 C。\n【逐項排除】\n(A) 實際業務情形是《商業會計法》第 12 條列舉的第一項事由，會計制度必須貼合實際做的生意。\n(B) 會計事務之性質是《商業會計法》第 12 條列舉的事由之一，事務繁簡不同，制度的細緻程度也不同。\n(C) 同業競爭需要屬市場策略層面，不在《商業會計法》第 12 條的列舉範圍之內。\n(D) 內部控制及管理上之需要是《商業會計法》第 12 條列舉的事由之一，制度同時承擔控制與管理的功能。\n【記憶點】業務情形、事務性質、內控與管理需要都向內看，對外的同業競爭不在條文裡。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-048","某商業於 111 年 12 月 20 日已決定發放員工年終獎金，惟至 112 年 1 月 16 日始發放，依商業會計法規定，年終獎金應帳列為那一年度之薪資費用？",48,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-050","關於無形資產之評價，下列何者錯誤？",50,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-047","商業會計法對財務報表會計項目之規定，下列何者錯誤？",47,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"book-112-1-bookkeeping-law-001","記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於幾日前通知委任人？",112,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-046","下列何者非商業會計法規定之商業負責人？",46,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-112-1-bookkeeping-law-002","不得充任記帳士之情形，下列何者不在範圍之內？",2,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-049",114,"依據行政程序法之規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-049",113,"若公司符合下列條件之一，其財務報表必須經會計師查核簽證？①資本額達 3,000 萬元以上 ②淨值達 3,000 萬元以上 ③營業淨利達 1 億元 ④年底在職員工達 100 人 ⑤營業收入淨額達 1 億元",{"webId":60,"year":41,"stem":61,"number":14},"book-112-1-bookkeeping-law-049","甲公司，有位於臺北市、桃園市、新竹市及苗栗縣等四筆土地，其中位於臺北市土地是屬投資之性質，桃園市土地是目前總公司之所在地，新竹市土地準備 3 年後為總公司預訂地，不打算作其他用途使用，苗栗縣土地為準備供銷售之用。依商業會計法第 51 條規定，那一塊土地得按公告現值辦理資產重估？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-bookkeeping-law-049",110,"林記帳士受甲公司委任，為甲公司處理商業會計事務及稅務，甲公司因為向銀行融資，請求林記帳士配合作帳調整，但林記帳士堅持依商業會計法、一般公認會計原則及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-049",109,"依商業登記法規定，下列何者屬於應依法申請登記之商業？",false,1786689133381]