[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-033":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-033","book-112-1-bookkeeping-law-033",112,1,33,"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？",{"A":17,"B":18,"C":19,"D":20},"資本結構之變動","重大災害損失","重要訴訟案件終結","政府法令變更而不具重大影響者","D",null,"本題考點：《商業會計處理準則》第 44 條所列應揭露之期後事項，考哪一項因欠缺條文要件而不在揭露之列。\n【正解理由】依《商業會計處理準則》第 44 條，對於資產負債表日至財務報表通過日間所發生之各款期後事項應予揭露，其第十一款為「因政府法令變更而發生之重大影響」。該款以「重大影響」為構成要件，法令縱有變更，若對商業之財務狀況、經營結果與現金流量不具重大影響，即不符該款要件而無須揭露，故選 D。\n【逐項排除】\n(A) 應揭露。資本結構之變動為《商業會計處理準則》第 44 條第一款所明列之期後事項。\n(B) 應揭露。重大災害損失為《商業會計處理準則》第 44 條第七款所明列。\n(C) 應揭露。《商業會計處理準則》第 44 條第八款為「重要訴訟案件之進行或終結」，訴訟終結即涵蓋在內。\n(D) 不須揭露。《商業會計處理準則》第 44 條第十一款須有「發生之重大影響」，本選項自陳不具重大影響，欠缺該款要件。\n【記憶點】期後事項的門檻在「重大」二字，法令變更本身不揭露，帶來重大影響才揭露。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-034","下列有關損益計算之敘述，何者錯誤？",34,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-035","主辦及經辦會計人員，有下列那種情形，應處新臺幣 3 萬元以上 15 萬元以下罰鍰？",35,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-036","下列會計項目何者不屬於其他權益？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-033",114,"A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-033",113,"商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-033",111,"關於公司登記，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-033",110,"下列何種情形，行政機關應給予處分相對人陳述意見之機會？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-033",109,"甲企業社設立於臺南市，登記資本額為新臺幣 6 萬元，會計事務擬委由記帳士代為處理，依商業會計法規定，其商業會計事務之管理機關，下列何者正確？",false,1786689132771]