[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-043":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-043","book-112-1-bookkeeping-law-043",112,1,43,"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？",{"A":17,"B":18,"C":19,"D":20},"透過其他綜合損益按公允價值衡量之金融資產－非流動","按攤銷後成本衡量之金融資產－非流動","避險之金融資產－非流動","持有至到期日金融資產－非流動","D",null,"本題考點：《商業會計處理準則》第 16 條長期性之投資所包括之會計項目清單。\n【正解理由】依《商業會計處理準則》第 16 條第一項，長期性之投資包括六款：透過損益按公允價值衡量之金融資產—非流動、透過其他綜合損益按公允價值衡量之金融資產—非流動、按攤銷後成本衡量之金融資產—非流動、以成本衡量之金融資產—非流動、避險之金融資產—非流動，以及採用權益法之投資。「持有至到期日金融資產—非流動」並不在此六款之列，非長期性之投資的會計項目，故選 D。\n【逐項排除】\n(A) 透過其他綜合損益按公允價值衡量之金融資產—非流動：為《商業會計處理準則》第 16 條第一項第二款所列項目，屬長期性之投資。\n(B) 按攤銷後成本衡量之金融資產—非流動：同條第一項第三款所列項目，屬長期性之投資。\n(C) 避險之金融資產—非流動：同條第一項第五款所列項目，指依避險會計指定且為有效避險工具之金融資產，屬長期性之投資。\n(D) 持有至到期日金融資產—非流動：條文所列六款之中並無此一項目，本選項即為應選之答案。\n【記憶點】長期投資六款：兩種公允價值衡量、攤銷後成本、成本、避險、權益法——清單裡沒有「持有至到期日」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-041","會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？",41,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-045","甲公司會計人員於申報 111 年度營利事業所得稅時，發現交際費帳上金額$400,000，依營利事業所得稅查核準則規定所計算之限額為$250,000，甲公司會計人員應如何處理？",45,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-046","甲公司遭掏空百億元資產下市後，假設該公司相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑？①商業負責人 ②查帳會計師 ③主辦、經辦會計人員 ④以電子方式處理會計資料之有關人員 ⑤記帳士、記帳及報稅代理人",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-043",114,"記帳士 A 因對法令錯誤理解，在受理甲有限公司稅務諮詢時給予錯誤訊息，導致甲有限公司申報不實產生逃漏稅而遭裁罰，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-043",113,"下列有關經聽證做成行政處分之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-043",111,"採曆年制且適用商業會計法之甲合夥商號，其主辦會計人員對於該年度會計上之責任，於何時解除？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-043",110,"甲公司投資乙公司，並指定 A 君、B 君及 C 君為代表人，關於甲公司以法人股東身分或以其代表人當選為乙公司之董事或監察人，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-043",109,"下列對於記帳士工作的描述，何者錯誤？①協助納稅義務人完納稅捐 ②作為徵納雙方溝通之橋樑 ③協助納稅義務人完成稅務登記 ④協助稽徵機關簡化稅政 ⑤以委任人之最大利益為優先考量",false,1786689132856]