[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-008":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-113-1-記帳相關法規概要-008","book-113-1-bookkeeping-law-008",113,1,8,"下列何者屬於對外會計事項？①倉庫失火未投保的存貨焚毀 ②銀行撥款先前申貸的款項入帳 ③繳納本期營業稅 ④提列折舊 ⑤發放現金股利 ⑥業主自商業提取商品自用",{"A":17,"B":18,"C":19,"D":20},"①②③④","②③⑤⑥","①②④⑤","③④⑤⑥","B",null,"本題考點：對外會計事項與內部會計事項的區分標準，判準只有一個。\n【正解理由】《商業會計法》第 11 條第 2 項規定，會計事項涉及商業本身以外之人，而與之發生權責關係者，為對外會計事項；不涉及商業本身以外之人者，為內部會計事項。據此逐一檢視：銀行撥付先前申貸之款項涉及銀行、繳納本期營業稅涉及稅捐稽徵機關、發放現金股利涉及股東、業主自商業提取商品自用涉及業主，四者都與商業以外之人發生權責關係；存貨焚毀與提列折舊則純屬商業內部的價值變動。故選 B。\n【逐項排除】\n(A) 錯誤。組合中的存貨焚毀與提列折舊都不涉及商業以外之人，屬內部會計事項。\n(B) 正確。銀行撥款、繳納營業稅、發放現金股利、業主提取商品自用，四者各有交易相對人。\n(C) 錯誤。組合同時含存貨焚毀與提列折舊兩個內部會計事項，且遺漏繳納營業稅與業主提取商品自用。\n(D) 錯誤。組合中的提列折舊屬期間成本分攤，並無第二個主體介入，不是對外會計事項。\n【記憶點】只問一句：有沒有第二個主體跟你發生權責關係。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-007","關於商業記帳本位與記帳文字之規定，下列敘述何者錯誤？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-009","商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",9,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-006","在記帳士事務所任職的助理黃君，有以下何種作為時，將被視為違反記帳士職業倫理道德規範？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-010","依商業會計法之規定，下列有關會計帳簿之敘述，何者錯誤？",10,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-005","某候選人洽請李記帳士為其競選活動處理帳務申報事宜，但李記帳士擔心其並無類似經驗，且因時限考量，經評估後婉拒接受委任。請問李記帳士之作為，與我國記帳士職業倫理道德規範中的那一項要求關聯性最低？",5,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-011","依商業會計法之規定，資產之折舊方法有那些？①平均法 ②生產數量法 ③加權平均法 ④年數合計法 ⑤工作時間法",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-112-1-bookkeeping-law-008",112,"張三 111 年 11 月記帳士考試及格，準備在高雄市左營區設立事務所執業，請問與其有關之相關機關，下列何者正確？①登錄執業機關為財政部高雄國稅局 ②記帳士證書由考選部核發 ③記帳士主管機關為高雄市政府 ④稅務部分業務事件主管機關為財政部 ⑤商業會計業務事件主管機關為經濟部商業司 ⑥記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，由記帳士懲戒委員會偵辦 ⑦商業登記業務事件主管機關為財政部",{"webId":56,"year":57,"stem":58,"number":14},"book-111-1-bookkeeping-law-008",111,"有關「會計帳簿」之敘述，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-110-1-bookkeeping-law-008",110,"崇德公司 110 年 9 月以 200 萬元購進商品一批，另以 110 萬元售予個人王君一批商品，請問崇德公司該二商品交易之收支，依商業會計法第 9 條規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-008",109,"依記帳士法及相關法規規定，有關記帳及報稅代理人之執行業務，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-008",108,"按記帳士法規定，記帳士接受委任後，因正當理由須終止契約，應於幾日前通知委任人？",false,1786689132021]