[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-028":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-112-1-記帳相關法規概要-028","book-112-1-bookkeeping-law-028",112,1,28,"下列有關財務報表之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"財務報表包括資產負債表、綜合損益表、現金流量表及權益變動表","各款報表之附註，並非財務報表之一部分","債權人對於特定資產之權利應於財務報表附註揭露","年度財務報表之格式，除新成立之商業外，應採二年度對照方式","B",null,"本題考點：《商業會計法》第 28 條財務報表的種類，以及附註在法律上的定位。\n【正解理由】《商業會計法》第 28 條第一項列舉財務報表包括資產負債表、綜合損益表、現金流量表與權益變動表；同條第二項明定「前項各款報表應予必要之附註，並視為財務報表之一部分」。條文既以「視為財務報表之一部分」定位附註，選項稱附註並非財務報表之一部分，即與該項明文相反。故選 B。\n【逐項排除】\n(A) 財務報表包括資產負債表、綜合損益表、現金流量表及權益變動表，與《商業會計法》第 28 條第一項所列四款相符，敘述正確。\n(B) 附註依《商業會計法》第 28 條第二項應予必要編製並視為財務報表之一部分，本項稱其非財務報表之一部分，與條文牴觸，為本題應選的錯誤敘述。\n(C) 《商業會計法》第 29 條第一項第四款把「債權人對於特定資產之權利」明列為財務報表附註揭露事項，敘述正確。\n(D) 《商業會計法》第 32 條規定「年度財務報表之格式，除新成立之商業外，應採二年度對照方式，以當年度及上年度之金額併列表達」，敘述正確。\n【記憶點】四張報表加附註，附註不是附錄而是報表的一部分。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-027","下列何者之會計處理會影響保留盈餘之數額？",27,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-029","商業負責人應於會計年度終了後多久內，將商業之決算報表提請商業出資人、合夥人或股東承認？",29,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-026","在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",26,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-030","記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",30,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-025","股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",25,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-031","下列何者不是商業會計法所稱之主管機關？",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-028",114,"A 記帳士於屏東縣設立記帳士事務所，登錄執行業務區域為屏東縣、高雄市、臺南市、臺東縣，有關於 A 記帳士執業及加入記帳士公會事宜，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-028",113,"甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-028",111,"關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-028",110,"依商業會計處理準則規定，有關負債準備之敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-028",109,"甲公司為有分支機構之商業，依商業會計法規定，商業負責人應於何時將公司之決算報表提請股東承認；其本、分支機構應如何辦理決算？",false,1786689132720]