[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-010":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-010","book-113-1-bookkeeping-law-010",113,1,10,"依商業會計法之規定，下列有關會計帳簿之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"商業必須設置之會計帳簿，為普通序時帳簿及總分類帳簿","商業所置之各種會計帳簿，均應按其頁數順序編號，不得毀損","會計制度健全，使用總分類帳會計項目日計表者，得免設總分類帳簿","在同一會計年度內應連續記載，除已用盡外不得更換新帳簿","C",null,"本題考點：法定必須設置的會計帳簿，以及但書所免設的究竟是哪一種帳簿。\n【正解理由】《商業會計法》第 23 條規定，商業必須設置之會計帳簿，為普通序時帳簿及總分類帳簿；製造業或營業範圍較大者，並得設置記錄成本之帳簿，或必要之特種序時帳簿及各種明細分類帳簿；但其會計制度健全，使用總分類帳會計項目日計表者，得免設普通序時帳簿。但書所免設的是普通序時帳簿，而非總分類帳簿。該選項把免設對象換成總分類帳簿，與該條但書所定相反，故選 C。\n【逐項排除】\n(A) 敘述正確，即《商業會計法》第 23 條前段所定的兩種法定必設帳簿。\n(B) 敘述正確，《商業會計法》第 24 條規定商業所置會計帳簿，均應按其頁數順序編號，不得毀損。\n(C) 敘述錯誤。《商業會計法》第 23 條但書免設的是普通序時帳簿，總分類帳簿仍須設置。\n(D) 敘述正確，《商業會計處理準則》第 9 條規定會計帳簿在同一會計年度內應連續記載，除已用盡外不得更換新帳簿。\n【記憶點】日計表取代的是「逐日流水」那一本，統馭餘額那一本不能省。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-008","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",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-012","下列有關資產重估價之敘述，何者錯誤？",12,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-013","下列那一個會計項目，於編製財務報表時，不可列於資本項下？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-112-1-bookkeeping-law-010",112,"為維持記帳士專業能力及服務之效果與品質，張記帳士投資自己至某大學會計研究所進修，並依照法令及財政部發布之其他攸關資料提供記帳士服務，此行為符合記帳士職業倫理道德規範中何項準則？",{"webId":56,"year":57,"stem":58,"number":14},"book-111-1-bookkeeping-law-010",111,"下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-110-1-bookkeeping-law-010",110,"依商業會計法規定，代表商業之負責人、經理人、主辦及經辦會計人員，會被處新臺幣 6 萬元以上 30 萬元以下罰鍰之項目有那些：①未依規定設置會計帳簿 ②違反商業會計法第 24 條規定，毀損會計帳簿頁數 ③未依規定期限保存會計帳簿、報表或憑證 ④未依規定如期辦理決算 ⑤未依規定簽名或蓋章",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-010",109,"商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-010",108,"甲君於民國 108 年 8 月 15 日在南投縣獨資設立南投商行營業，登記資本額新臺幣四萬元，下列何者敘述正確？",false,1786689132037]