[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-032":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-032","book-113-1-bookkeeping-law-032",113,1,32,"下列何者不是財務報表必要之附註事項？",{"A":17,"B":18,"C":19,"D":20},"債權人對特定資產之權利","重大或有負債及未認列之合約承諾","盈餘分配之種類與金額","權益之重大事項","C",null,"本題考點：《商業會計法》第 29 條第一項所列十款財務報表附註應揭露事項，考的是哪一項不在法定列舉之內。\n【正解理由】依《商業會計法》第 29 條第一項第七款，財務報表附註應揭露者為「盈餘分配所受之限制」，規範的是盈餘分配受到法令、章程或契約拘束的情形；至於盈餘分配的種類與金額，並未列入該條第一項的十款之中，與第七款文字不符，故選 C。\n【逐項排除】\n(A) 「債權人對於特定資產之權利」為《商業會計法》第 29 條第一項第四款所明列，屬必要之附註事項。\n(B) 「重大或有負債及未認列之合約承諾」為《商業會計法》第 29 條第一項第六款所明列，屬必要之附註事項。\n(C) 條文所定為盈餘分配「所受之限制」，而非分配的種類與金額，兩者所指不同，為本題應選之項。\n(D) 「權益之重大事項」為《商業會計法》第 29 條第一項第八款所明列，屬必要之附註事項。\n【記憶點】《商業會計法》第 29 條第七款要記的是「限制」兩字，不是分配的數字。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-035","依商業會計處理準則規定，下列那些資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？①採用權益法之投資 ②投資性不動產 ③以成本衡量之權益工具投資 ④商譽 ⑤按攤銷後成本衡量之金融資產",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-032",114,"記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於多久前通知委任人？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-032",112,"下列有關應收帳款及應收票據之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-032",111,"關於公司登記效力之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-032",110,"下列何者不是營業報告書的內容？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-032",109,"依商業會計法規定，商業得免設普通序時帳簿之情形，下列敘述何者正確？",false,1786689132256]