[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-044":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-044","book-112-1-bookkeeping-law-044",112,1,44,"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？",{"A":17,"B":18,"C":19,"D":20},"$2,500,000","$3,000,000","$5,500,000","$6,500,000","C",null,"本題考點：《商業會計法》第 55 條資本以現金以外之財物抵繳時的衡量標準。\n【正解理由】依《商業會計法》第 55 條，資本以現金以外之財物抵繳者，以該項財物之公允價值為標準；無公允價值可據時，得估計之。李大雄以土地抵繳資本成為甲公司股東，屬以現金以外財物抵繳資本之情形，甲公司應按該土地之公允價值新臺幣 5,500,000 元入帳並表達於資產負債表，故選 C。\n【逐項排除】\n(A) 新臺幣 2,500,000 元為李大雄個人之原始購買價格，那是股東自己的取得成本，與公司取得該土地時之衡量無關。\n(B) 新臺幣 3,000,000 元為公告現值，係政府評定、主要供課稅使用之數值，並非《商業會計法》第 55 條所稱之公允價值。\n(C) 新臺幣 5,500,000 元為公允價值，符合《商業會計法》第 55 條以公允價值為標準之規定，正確。\n(D) 新臺幣 6,500,000 元為淨變現價值，那是存貨「成本與淨變現價值孰低」比較時使用之基礎，不是財物抵繳資本之衡量標準。\n【記憶點】財物抵繳資本，一律以公允價值為標準；無公允價值可據時，得估計之。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-047","張三記帳士受甲公司委託處理會計事務。因甲公司財務經理李四的要求，張三在明知甲公司全年的真實銷貨超過新臺幣 3,000 萬元，所開立之統一發票卻遠低於新臺幣 3,000 萬元，在有銷貨事實卻不開發票亦不入帳之情況下，其目的在使甲公司得適用擴大書審的制度報稅。依商業會計法規定，試問張記帳士的這種行為可能應負何種法律責任？",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-044",114,"A 未取得記帳士資格卻執行記帳士業務，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-044",113,"依公司法第 22 條之 1 規定，公司應每年定期將下列那些人之相關資料如姓名、國籍、持股數等向主管機關申報？①持有已發行股份總數 5%以上股東 ②持有已發行股份總數 10%以上股東 ③董事 ④監察人 ⑤財務主管 ○ 6 經理人",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-044",111,"商業會計處理準則規定之綜合損益表會計項目，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-044",110,"依公司法第 393 條規定之公司登記文件，任何人得至主管機關之資訊網站查閱，但其中那一事項，須經公司同意？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-044",109,"下列有關公司經理人競業禁止之敘述，何者錯誤？",false,1786689132865]