[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-030":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-030","book-112-1-bookkeeping-law-030",112,1,30,"記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",{"A":17,"B":18,"C":19,"D":20},"商業負責人","主管機關","經理人","主辦會計","A",null,"本題考點：《商業會計處理準則》第 8 條記帳憑證保管期限屆滿後，銷毀應由誰核准。\n【正解理由】《商業會計處理準則》第 8 條規定「記帳憑證應按日或按月彙訂成冊，加製封面，封面上應記明冊號、起迄日期、頁數，由代表商業之負責人授權經理人、主辦或經辦會計人員簽名或蓋章，妥善保管，並製目錄備查。保管期限屆滿，經代表商業之負責人核准，得予以銷毀」。條文把核准銷毀的權限明白留給代表商業之負責人，其他人員只是受授權於封面簽章的對象。故選 A。\n【逐項排除】\n(A) 商業負責人即條文所稱代表商業之負責人，是《商業會計處理準則》第 8 條指定的核准銷毀權人，為應選項。\n(B) 主管機關在《商業會計處理準則》第 8 條中並未被賦予任何核准地位，該條的核准主體限於代表商業之負責人。\n(C) 經理人依《商業會計處理準則》第 8 條僅得受代表商業之負責人授權於封面簽名或蓋章，其權限不及於核准銷毀。\n(D) 主辦會計與經辦會計人員同樣只列在受授權簽章之列，非《商業會計處理準則》第 8 條所定的核准權人。\n【記憶點】憑證屆期要銷毀，點頭的是代表商業之負責人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-028","下列有關財務報表之敘述，何者錯誤？",28,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-032","下列有關應收帳款及應收票據之敘述，何者錯誤？",32,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-033","下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-030",114,"下列何者非不得充任記帳士之原因？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-030",113,"依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-030",111,"記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-030",110,"依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-030",109,"依商業會計法規定，商業具有控制能力或重大影響力之長期股權投資，應採用下列何種方法衡量？",false,1786689132738]