[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-013":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-013","book-113-1-bookkeeping-law-013",113,1,13,"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？",{"A":17,"B":18,"C":19,"D":20},"普通股","海外存託憑證","可轉換特別股","具負債性質之特別股","D",null,"本題考點：《商業會計處理準則》第 27 條對「資本（或股本）」的定義，尤其是把具負債性質之特別股排除在外的但書。\n【正解理由】《商業會計處理準則》第 27 條規定「資本（或股本），指業主對商業投入之資本額，並向主管機關登記者，但不包括符合負債性質之特別股」，該但書把具負債性質之特別股明文逐出資本項下。《商業會計法》第 64 條也呼應同一分類邏輯：「商業對業主分配之盈餘，不得作為費用或損失。但具負債性質之特別股，其股利應認列為費用。」股利既然認列為費用，其本金自然不是業主投入的權益，故選 D。\n【逐項排除】\n(A) 普通股是業主投入並向主管機關登記之資本額，正是《商業會計處理準則》第 27 條所稱的資本（或股本），編表時列於資本項下。\n(B) 海外存託憑證所表彰者仍為該公司已發行之股份，其對價屬業主投入之資本額，編表時歸屬資本項下，不生排除問題。\n(C) 可轉換特別股在未符合負債性質時，仍屬業主投入並登記之股本，列於資本項下；《商業會計處理準則》第 27 條第一款、第二款並要求揭露股本種類、特別條件及各類股本之權利、優先權及限制。\n(D) 具負債性質之特別股經《商業會計處理準則》第 27 條但書明文排除於資本之外，其性質為負債，故為不可列於資本項下之項目。\n【記憶點】特別股看性質不看名稱：股利當費用的那一種，本金就不算資本。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-016","公開發行股票公司為他公司有限責任股東，其投資總額原則上不得超過公司實收股本 40%。除非符合下列那些條件之一，其投資總額不受公司實收股本 40%上限限制？①以投資為專業 ②經代表已發行股份總數二分之一以上股東出席，出席股東二分之一以上同意之股東會決議 ③經二分之一以上董事出席，出席董事二分之一以上同意之董事會決議 ④公司章程另有規定 ⑤經代表已發行股份總數三分之二以上股東出席，出席股東二分之一以上同意之股東會決議",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-013",114,"高雄公司 114 年會計年度終了日為 114 年 12 月 31 日，決算辦理完竣日為 115 年 5 月 15 日，決算程序終了日為 115 年 6 月 15 日，則下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-013",112,"記帳士應遵守之原則，不包括下列何者？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-013",111,"有關資產重估價之規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-013",110,"水湳建設公司持有以下四筆土地：甲地為建築中備售房屋地基、乙地為目前總公司辦公大樓地基、丙地出租並伺機出售、丁地為桃園分公司預定地基，目前閒置未作任何使用，依商業會計法規定，該四筆土地係屬何種資產？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-013",109,"下列有關生產性植物之敘述，何者正確？",false,1786689132063]