[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-012":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-012","book-113-1-bookkeeping-law-012",113,1,12,"下列有關資產重估價之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"固定資產遇有物價指數上漲達 25%以上時，可依法令辦理重估價","供營業長期使用之自用土地，得依土地公告現值調整價值","重估或調整之資產而發生之增值，應列為未實現重估增值","經重估之固定資產，自重估年度起，以重估價值為基礎計提折舊","D",null,"本題考點：《商業會計法》第 51 條與第 52 條的資產重估價規定，關鍵在重估之後改以重估價值提列折舊的起算年度。\n【正解理由】《商業會計法》第 52 條第二項明定「經重估之資產，應按其重估後之價額入帳，自重估年度翌年起，其折舊、折耗或攤銷之計提，均應以重估價值為基礎」。條文寫的起算點是「重估年度翌年起」，重估當年度仍依原基礎計提，翌年才換成重估價值當折舊基礎。(D) 把起算點提前成「自重估年度起」，與同法第 52 條第二項的文字不符，屬敘述錯誤者，故選 D。\n【逐項排除】\n(A) 《商業會計法》第 51 條規定「商業得依法令規定辦理資產重估價」，屬授權規定，重估的物價指數門檻由該條所指的重估價法令定之，本項所述即該等法令所定的辦理要件，敘述無誤。\n(B) 供營業長期使用之自用土地依公告現值調整價值，落在同法第 52 條第一項所稱「依前條辦理重估或調整之資產」的「調整」一詞之內，為條文承認的態樣，敘述無誤。\n(C) 同法第 52 條第一項規定「依前條辦理重估或調整之資產而發生之增值，應列為未實現重估增值」，本項與條文文字一致，敘述無誤。\n(D) 錯在時點：改按重估價值計提折舊、折耗或攤銷是「自重估年度翌年起」，不是自重估年度起，重估當年度不會換基礎。\n【記憶點】重估三件事：增值列未實現重估增值、資產按重估價額入帳、新折舊基礎從翌年才起算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-014","甲君兩年前以 500 萬元購入土地一筆，今以該土地入股 A 公司，該筆土地目前公告現值 400 萬元，公允價值 800 萬元、淨變現價值 720 萬元，試問 A 公司資產負債表上該筆土地帳列金額？",14,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-015","依商業會計處理準則之規定，不可能同時出現於短期性及長期性投資之會計項目為何？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-112-1-bookkeeping-law-012",112,"下列有關記帳士之行為準則中，何者符合「適任」？①應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ②避免接受任何可能損害或被視為損害其專業判斷之特殊利益 ③應持續進修以維持記帳士專業能力及服務之效果與品質 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",{"webId":56,"year":57,"stem":58,"number":14},"book-111-1-bookkeeping-law-012",111,"依商業會計處理準則第 18 條規定，下列何者應列為「不動產、廠房及設備」項下？①為賺取資本增值所持有之不動產 ②用於生產之機器設備 ③生產性植物 ④供管理目的所持有之建築物 ⑤供運輸使用之車輛",{"webId":60,"year":61,"stem":62,"number":14},"book-110-1-bookkeeping-law-012",110,"甲股份有限公司之商業會計事務委任張記帳士處理，因故未編製 109 會計年度決算報表，依商業會計法規定，與此事務有關之下列何者，應處新臺幣 3 萬元以上 15 萬元以下罰鍰：①董事長 ②董事 ③監察人 ④總經理 ⑤張記帳士 ⑥經辦會計 ⑦會計長",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-012",109,"耐用年限屆滿仍可繼續供營業上使用之資產，有關折舊之提列，在商業會計法上有何規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-012",108,"台中公司之負責人違反商業會計法第 9 條規定，以現金 120 萬元購置原料一批，依同法第 78 條規定，應依下列那一項處罰？",false,1786689132056]