[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-031":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-031","book-113-1-bookkeeping-law-031",113,1,31,"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",{"A":17,"B":18,"C":19,"D":20},"僅①③④","僅①③⑤","①②③④","①③④⑤","A",null,"本題考點：《商業會計法》第 11 條對會計事項的界定，判準是五類會計要素是否已發生增減變化。\n【正解理由】《商業會計法》第 11 條第一項規定「凡商業之資產、負債、權益、收益及費損發生增減變化之事項，稱為會計事項」。①倉庫存貨因水災毀損，資產減少並產生損失；③宣告盈餘分配股息紅利，權益減少而應付股利之負債增加；④匯率變動使應收外幣帳款產生匯兌損失，資產與費損同時變動。三者均已使要素發生增減變化；②⑤則僅屬預測或尚未履行之訂購行為，帳上要素並未變動。故選 A。\n【逐項排除】\n(A) 僅①③④。三項都已使《商業會計法》第 11 條第一項所列要素發生增減變化，正確。\n(B) 收入⑤電話預訂原料 500 萬元。訂購僅是尚未履行的交易承諾，貨未交付、款未支付，資產與負債均未增減。\n(C) 收入②喪失客戶預計營業收入減少 3,000 萬元。這是對未來的預測，不是已發生的要素增減；依《商業會計法》第 59 條第一項，營業收入應於交易完成時認列。\n(D) 同時收入⑤，理由同 (B)；①③④縱然成立，也不能使⑤取得《商業會計法》第 11 條第一項的要件。\n【記憶點】會計事項看「帳上動了沒有」：毀損、宣告分配、匯兌損失都動了，預測與口頭訂貨沒動。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-030","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？",30,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-034","依現行商業會計法規定，下列敘述何者錯誤？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-031",114,"A 在民國 111 年 1 月 24 日調離財政部臺北國稅局松山分局，就任新北市稅捐處新店分處，並於民國 112 年 6 月 30 日調離新北市稅捐處新店分處，就任財政部中區國稅局臺中分局，最後在 114 年 9 月 30 日辭職自行開業記帳士事務所，請問 A 不得在何縣市執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-031",112,"下列何者不是商業會計法所稱之主管機關？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-031",111,"記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-031",110,"有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-031",109,"依商業會計法及相關法規規定，關於原始憑證之敘述，下列何者錯誤？",false,1786689132247]