[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-050":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-050","book-111-1-bookkeeping-law-050",111,1,50,"關於無形資產之評價，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"購入無形資產，應以淨變現價值入帳","無形資產自行發展取得者，其後之研究發展支出，應作為當期費用。但中央主管機關另有規定者，不在此限","具有明確經濟效益期限之無形資產，應以合理有系統之方法分期攤銷","無形資產應以成本減除累計攤銷及累計減損後之帳面金額列示","A",null,"本題考點：無形資產的取得成本與後續衡量，依據為《商業會計法》第 50 條與《商業會計處理準則》第 21 條。\n【正解理由】《商業會計法》第 50 條第一項規定「購入之商譽、商標權、專利權、著作權、特許權及其他無形資產，應以實際成本為取得成本」，購入時的入帳基礎是實際成本。淨變現價值依《商業會計法》第 41 條之 2 僅是商業決定會計項目金額時可選擇的衡量基礎之一，並非購入無形資產的法定取得成本，本敘述與條文不合，故選 A。\n【逐項排除】\n(A) 以淨變現價值入帳牴觸《商業會計法》第 50 條第一項所定的實際成本。\n(B) 《商業會計法》第 50 條第二項：無形資產自行發展取得者，以登記或創作完成時之成本作為取得成本，其後之研究發展支出應作為當期費用，但中央主管機關另有規定者不在此限，本敘述連但書都與條文相符。\n(C) 《商業會計處理準則》第 21 條第三項前段：具明確經濟效益期限之無形資產應以合理有系統之方法分期攤銷，本敘述與條文相符。\n(D) 《商業會計處理準則》第 21 條第五項前段：無形資產應以成本減除累計攤銷及累計減損後之帳面金額列示，本敘述與條文相符。\n【記憶點】購入看實際成本，期後看成本減累計攤銷與累計減損。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-049","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？",49,{"webId":31,"stem":32,"number":13,"year":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"book-112-1-bookkeeping-law-003","有關記帳士在其他直轄市、縣市執行業務時，下列規定何者正確？",3,[51,55,59,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-050",114,"甲有限公司遭財政部國稅局認定逃漏營利事業所得稅高達新臺幣 1 千萬元整，除課公司補稅外並處以補稅額二倍罰鍰。然事後發現係重複計算結果導致課稅處分發生錯誤，重新核算後結果逃漏稅額度僅為新臺幣 1 百萬元整，請問原處分效力如何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-050",113,"依商業登記法第 19 條規定，若商業所在地主管機關於資訊網站公告之商業登記事項，與登記不符時，應如何處理？",{"webId":60,"year":33,"stem":61,"number":14},"book-112-1-bookkeeping-law-050","甲公司 112 年 5 月有下列各項金流交易事項（單位：新臺幣），何者不符合商業會計法第 9 條之規定？ ①乙公司支付 120 萬元現金，向甲公司購買貨車乙輛 ②王五君支付 150 萬元，向甲公司購買小客車乙輛 ③丙公司支付 98 萬元，向甲公司購買貨車乙輛 ④甲公司以支票存款支付臺灣銀行貸款本息 300 萬元 ⑤甲公司以活期存款取款條從臺灣銀行提款 105 萬元後，給付丁公司貨款",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-bookkeeping-law-050",110,"張記帳士執行業務收取客戶個人資料時，都依個人資料保護法及相關法令處理，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-050",109,"依商業會計處理準則規定，關於流動負債之處理，下列敘述何者正確？",false,1786689133390]