[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-041":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-041","book-112-1-bookkeeping-law-041",112,1,41,"會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"會計憑證為權責存在之憑證如未結債權、債務憑證，得另行保管","應予永久保存之憑證如商業設立登記事項所產生之資本簽證報告不得另行保管","另行裝訂較便之憑證，如商業與外界簽訂之合（契）約書，得另行保管","會計憑證有原始憑證者，應附於記帳憑證之後","B",null,"本題考點：《商業會計法》第 36 條會計憑證之裝訂與另行保管規定。\n【正解理由】依《商業會計法》第 36 條第一項，會計憑證應按日或按月裝訂成冊，有原始憑證者應附於記帳憑證之後；同條第二項明定「會計憑證為權責存在之憑證或應予永久保存或另行裝訂較便者，得另行保管。但須互註日期及編號」。可見「應予永久保存」之憑證正是法律明文允許另行保管的三種情形之一，選項(B)卻稱資本簽證報告「不得另行保管」，方向與條文相反，故選 B。\n【逐項排除】\n(A) 正確。權責存在之憑證（如未結債權、債務憑證）為《商業會計法》第 36 條第二項所列得另行保管之第一種情形。\n(B) 錯誤，即本題答案。商業設立登記事項所產生之資本簽證報告屬應予永久保存之憑證，依《商業會計法》第 36 條第二項本得另行保管，選項寫成「不得另行保管」，恰與條文規定相反。\n(C) 正確。另行裝訂較便之憑證（如商業與外界簽訂之合（契）約書）亦屬得另行保管之情形。\n(D) 正確。《商業會計法》第 36 條第一項明定會計憑證有原始憑證者，應附於記帳憑證之後。\n【記憶點】權責存在、永久保存、另訂較便三類憑證「得」另行保管，但須互註日期及編號。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-040","依商業會計法規定，商業應辦理之決算，下列敘述何者正確？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-042","桃園公司 111 會計年度終了日為 111 年 12 月 31 日，決算程序於 112 年 5 月 1 日辦理終了日，試問桃園公司 111 年度各項會計帳簿及財務報表，除應永久保存或有關未結會計事項者外，應至少保存至何時才能辦理銷毀程序？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-039","張先生欲在臺北市設立公司，需向那一主管機關登記才能成立？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-043","自 112 年起，依商業會計處理準則第 16 條規定，長期性之投資不包括下列何者會計項目？",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-038","公司因下列何種原因解散者，應進行清算？",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-044","李大雄以土地一筆抵繳甲公司之資本成為該公司股東，該筆土地之公告現值為$3,000,000，公允價值為$5,500,000，淨變現價值$6,500,000，原始購買價格為$2,500,000，請問甲公司資產負債表上該筆土地之價值如何表示？",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-041",114,"下列何者為記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①客觀 ②誠正 ③遵法 ④務實 ⑤注意 ⑥保密 ⑦適任",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-041",113,"代表商業負責人，規避、妨礙或拒絕法院選派之檢查員，檢查會計帳簿報表及憑證，應處新臺幣 1 萬元以上 5 萬元以下罰鍰。試問該處罰機關為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-041",111,"依商業會計處理準則規定，下列會計項目，何者為流動負債？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-041",110,"依商業登記法規定，有關限制行為能力人之商業行為，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-041",109,"乙記帳士受 A 公司委任代為處理會計事務，卻意圖規避、妨礙或拒絕法院所選派之檢查員，檢查 A 公司之會計帳簿及憑證，依商業會計法規定，乙記帳士應受下列何項處罰，並應由何機關裁罰之？",false,1786689132839]