[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-017":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-017","book-113-1-bookkeeping-law-017",113,1,17,"商業會計法中，對於營業收入之認列，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"採用現金收付制之商業，於交付商品時認列","分期付款銷貨收入，按淨利百分比法攤算入帳","勞務收入依其性質分段提供者，得分段認列","採用權責發生制之商業，於現金完成收付時認列","C",null,"本題考點：《商業會計法》第 59 條營業收入的認列時點，以及分期付款銷貨與勞務收入兩種特殊型態的入帳方法。\n【正解理由】《商業會計法》第 59 條第一項規定「營業收入應於交易完成時認列。分期付款銷貨收入得視其性質按毛利百分比攤算入帳；勞務收入依其性質分段提供者得分段認列」。勞務若依其性質是分段提供，收入即得隨提供進度分段認列，這正是該項後段的明文，故選 C。\n【逐項排除】\n(A) 同法第 59 條第二項規定，所稱交易完成時，在採用現金收付制之商業，指現金收付之時而言。現金收付制看的是現金何時收付，本項卻改成交付商品之時，時點錯置。\n(B) 同法第 59 條第一項寫的是分期付款銷貨收入得視其性質按毛利百分比攤算入帳，本項把攤算基礎換成淨利百分比，與條文文字不合。\n(C) 與同法第 59 條第一項後段一致：勞務收入依其性質分段提供者得分段認列，屬正確敘述。\n(D) 同法第 59 條第二項規定，採用權責發生制之商業，交易完成時指交付貨品或提供勞務完畢之時而言，並非現金完成收付之時；本項把兩種會計基礎的認列時點對調。\n【記憶點】現金制看錢進出、權責制看貨與勞務交付；分期付款用毛利百分比，勞務分段提供可分段認列。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-018","李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",18,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-019","主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",19,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-020","下列有關商業登記之敘述，何者錯誤？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-017",114,"依據商業會計法第 23 條之規定，商業必須設置之會計帳簿為何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-017",112,"依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-017",111,"下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-017",110,"臺中公司發行甲、乙兩種公司債，甲公司債採溢價發行，乙公司債採折價發行，並按有效利息法攤銷溢折價，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-017",109,"依商業會計法規定，營業收入認列之方式，下列何者正確？",false,1786689132102]