[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-030":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-030","book-113-1-bookkeeping-law-030",113,1,30,"依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",{"A":17,"B":18,"C":19,"D":20},"調整時","結帳時","結算時","決算時","D",null,"本題考點：《商業會計法》第 10 條所定會計基礎，以及平時採現金收付制者依權責發生制調整的時點。\n【正解理由】《商業會計法》第 10 條第一項規定「會計基礎採用權責發生制；在平時採用現金收付制者，俟決算時，應照權責發生制予以調整」。條文所寫的調整時點是決算時，故選 D。\n【逐項排除】\n(A) 調整時。這是把問題重述一次，並非法定時點，《商業會計法》第 10 條第一項並無此用語。\n(B) 結帳時。結帳是將收益、費損結轉而軋平帳戶的帳務動作，《商業會計法》第 10 條第一項未以結帳作為調整時點。\n(C) 結算時。《商業會計法》第 10 條第一項所定者為決算，兩詞在該法中並非同義；同法第 18 條第一項但書所稱整理結算及結算後轉入帳目等事項，講的是憑證檢附的例外，與會計基礎的調整時點無涉。\n(D) 決算時。與《商業會計法》第 10 條第一項「俟決算時，應照權責發生制予以調整」逐字相符，正確。\n【記憶點】平時可以現金收付制記帳，決算時一律回到權責發生制。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-029","依照商業會計法第 5 條規定，下列敘述何者正確？",29,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-031","依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",31,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-028","甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",28,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-032","下列何者不是財務報表必要之附註事項？",32,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-027","依記帳士法規定，記帳士得在其登錄區域內執行之業務，包括：①受委任辦理營業、停業、復業登記事項 ②受委任辦理各項稅捐稽徵案件申報事項 ③受委任辦理各項稅捐之訴願事項 ④受委任辦理商業會計事務 ⑤受委任辦理各項稅捐之查核簽證事項 ⑥受理稅務諮詢事項",27,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-033","商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-030",114,"下列何者非不得充任記帳士之原因？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-030",112,"記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-030",111,"記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-030",110,"依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-030",109,"依商業會計法規定，商業具有控制能力或重大影響力之長期股權投資，應採用下列何種方法衡量？",false,1786689132236]