[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-045":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-045","book-112-1-bookkeeping-law-045",112,1,45,"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？",{"A":17,"B":18,"C":19,"D":20},"編製轉帳傳票調減交際費$150,000，以符合規定","依商業會計處理準則第 13 條規定，作帳上更正，借記現金，貸記交際費","不影響帳面記錄，僅作帳外調整後申報","將超過限額交際費之憑證抽換","C",null,"本題考點：稅法限額與帳載金額不一致時，應更動帳簿，還是在申報書上自行依法調整（帳外調整）。【正解理由】依《商業會計法》第 62 條：「申報營利事業所得稅時，各項所得計算依稅法規定所作調整，應不影響帳面紀錄。」交際費超過《營利事業所得稅查核準則》所計算之限額，僅於計算課稅所得時不予認列，帳簿仍依實際交易金額記載，超限部分於結算申報書自行調整減除，故選 C。【逐項排除】\n(A) 編製轉帳傳票調減交際費，等於把稅務調整倒回帳簿，牴觸第 62 條「應不影響帳面紀錄」；轉帳傳票依同法第 17 條屬記帳憑證，係證明真實會計事項而製作。\n(B) 帳上更正同樣改動帳載金額，與第 62 條不合；且借記現金、貸記交際費會使帳上現金憑空增加，並無收回現金之事實。\n(C) 帳簿依實際交易記載、超限部分於申報書調整，正是第 62 條所定之處理方式。\n(D) 抽換憑證使憑證內容與事實不符，涉《商業會計法》第 71 條第一款以明知為不實之事項填製會計憑證、第三款偽造或變造會計憑證，處五年以下有期徒刑、拘役或科或併科新臺幣六十萬元以下罰金。\n【演算步驟】超限金額＝帳列交際費－限額＝新臺幣 400,000 元－新臺幣 250,000 元＝新臺幣 150,000 元；帳面維持新臺幣 400,000 元，申報書上調整減除新臺幣 150,000 元，課稅所得額因而調增同額。\n【記憶點】稅上調表不調帳，帳歸帳、稅歸稅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-048","甲公司係乙公司的股東，因業務需要甲公司將成本$1,200,000、累計折舊$500,000、公允價值$600,000 之貨車運輸設備贈與乙公司，則乙公司受贈該貨車時應如何記帳？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-045",114,"記帳士 A 以不正當方法招攬業務，移送懲戒委員會遭停止營業 1 年，請問該停業決定之法律性質為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-045",113,"試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-045",111,"下列何者非屬商業會計法之適用範圍？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-045",110,"關於獨資、合夥事業之商業登記，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-045",109,"在記帳士職業倫理道德規範中，下列何項基本原則係提供外界對記帳士判斷寄予信賴之基礎？",false,1786689132876]